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 Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court

CCE vs. Vansum Industries (Bombay High Court)
March, 09th 2017

The Commissioner and his officials are playing a blame game. To cover up their lapses and deficiencies, they turned around and blamed their Advocates .. We are sorry to say that this is not what was expected from the Commissioner of Service Tax. If the officers are unaware of legal procedures, then, they have to be in touch with their Advocates and periodically. They cannot expect that the Advocate himself comes to their office and apprise them as to what further has to be done after the filing of an Appeal

While filing a cryptic affidavit in support, initially we had observed that the Commissioner and his officials are playing a blame game. To cover up their lapses and deficiencies, they turned around and blamed their Advocates. They are of the opinion that their Advocates ought to inform them and at every stage of the matter, particularly as to which office objections have to be complied with or are to be removed. If no such communication is made by the Advocates, then the Commissioner feels that he and his officers are not at fault. We are sorry to say that this is not what was expected from the Commissioner of Service Tax. If the officers are unaware of legal procedures, then, they have to be in touch with their Advocates and periodically. They cannot expect that the Advocate himself comes to their office and apprise them as to what further has to be done after the filing of an Appeal. Earliest this impression is removed from their mind as it is the duty of the officers to follow up the case, then, the better it would be for our system. This blame game must be immediately stopped. We are expecting that this game will not be played further and as assured by Mr. Bangur in the light of a circular which is issued. There is a Legal Coordination Cell, Pune Zone and it would hereafter take care in terms of its Office Order dated 1012017 and which has been circulated to all concerned. We would expect better coordination which was completely lacking earlier. We would also appreciate that the Revenue officials communicate with their Advocates periodically or rather regularly apprise themselves of the stages in which their Appeals have to go through.

 

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