Discretionary Power

Interest - Refund - Excess Duty - Discretionary Power - Revenue Authority t- CESTAT - Taxscan
Interest on Refund of Excess Duty Paid is Statutory right u/s 27A and No Discretionary Power on Revenue Authority to Reject such claim: CESTAT [Read Order]
June 4, 2022
Revisional Authority - Appellate Authority - merits Assessment - Calcutta HC - Taxscan
Revisional Authority cannot act as Appellate Authority to go to the merits of Assessment: Calcutta HC [Read Order]
March 5, 2022
Delhi High Court - Commissioner - taxscan
Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]
January 3, 2018
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