income tax
dasd
(Querist) 30 November 2009
This query is : Resolved
Difference between
1. Memorandum of appeal & memorandum of cross objection
2. question of law & question of facts
3. tribunal & court
4. notice & intimation
5. Offence & penalty
6. prosecution & proceedings
7. opportunity of being heard ( in all notices except BJA) & sufficient cause
8. tribunal & court
Raj Kumar Makkad
(Expert) 30 November 2009
I think the entire questions have been put here for the experts. Can you not go in depth of related book and find out all definitions prevalent there?
Do some labour and do not leave whole matters here.
dasd
(Querist) 30 November 2009
sir i have read the terms in Income Tax Act but couldn't get what's the diff b/w Memorandum of appeal & memorandum of cross objection specified in sec 250 & 254.
Sir for others general meaning i know tribunal & courts R courts only? but what is major difference between them there is no def in IT ACT for this?
only words r mentioned i.e. opportunity of being heard & sufficient cause in IT ACT (a person who will be given oppotunity of hearing then he wil give cause so whether it mean sufficient cause can only be shown if a person has given opporunity of being heard)
tarun goyal
(Expert) 05 December 2009
memorandum of appeal-- the detailed grounds of appeal filed by the person who files the appeal.
memorandum of cross objection--the objection of the person who has to defend his action that is in case of appeal filed by a person the person opposite has to file the memorandum of cross objection.
tribunal is the special court to hear specified matters under the act under which these are constituted. though they are invested with the power of the courts. courts are the general terms to conduct the judicial proceedings.
question of law- interpretation of the particular provision under an act or the constitution.
question of fact- presentation of actual happening and the subject matter.
offence- an act or ommission by a person subjecting him to proceeding and rendering him to be punished under the law.
penalty- punishment in the for of money in the tax matters.
notice- direction to file reply/appear in person/or to do as directed in the notice.
intimation- information about any thing to be done. notice sometime may include intimation.
prosecution- action in the criminal court for taking action under Criminal procedure code and imposition of penalty under IPC. in tax matters punishment under specified sections are given. these are also prosecution proceedings.
proceedings can be judicial/quasi judicial and proceedings under the provisions of the act under which these are conducted.
opportunity of being heard- a person is given an opportunity of being heard if he wishes to appear in person before the adjudicting/appellate authority and give his version of facts/law or he can file his reply to the notice through post only.
sufficient cause- if a person is not able to file his reply in time prescribed in the notice. he can request for condonation of delay in filing the reply by showing the sufficient cause that is reasonable grounds for inability to file the reply.
in the last, i will also suggest that you can go through the defintion sections of the Civil procedure Code, Criminal Procedure code and IPC to have the correct meaning of the expressions you desireto know.
with best wishes.
