CASES
2015-TIOL-2378-HC-MAD-CT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDgy
Sangeetha Enterprises Vs Assistant Commissioner (Ct)
Whether where the order for levy of tax & penalty was passed without considering assessee's objections & without returning the seized documents, despite receipt of documents as required by the Asst Commissioner, the assessee is entitled for xerox of such seized documents - YES: HC -Case remanded : MADRAS HIGH COURT
2015-TIOL-2377-HC-MAD-VAT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDgx
Royal Glass And Plywoods Vs CTO
Whether a case is to be remanded so as to consider the revised return filed with affording an opportunity of hearing to the assessee before finalisation of a penalty - YES: HC - Case Remanded : MADRAS HIGH COURT
2015-TIOL-2383-HC-ALL-IT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDg3 + Story http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24935
Rps Associates Vs DIT
Whether service of notice issued u/s 132 is required to be made in the manner specified u/s 282, before passing of the order u/s 127 - YES: HC
Whether issuance of notice u/s 53A at the old address of assessee can be said to be justified, when the department knew about the change of address and the search u/s 132 was itself carried out at the new address - NO: HC
Whether an order u/s 142(2A) can be passed on the basis of the seized material, unless the assessee has failed to produce books of accounts - NO: HC - Assessee's petition allowed : ALLAHABAD HIGH COURT
2015-TIOL-2382-HC-MAD-IT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDg2
CIT Vs Vtm Ltd
Whether where the set off is taken place in earlier year against the other income of the assessee, the Revenue cannot rework the set off amount and bring it notionally - YES: HC - Revenue's appeal dismissed : MADRAS HIGH COURT
2015-TIOL-2381-HC-MAD-IT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDg1
CIT Vs Tamilnadu Industrial Development Corporation Ltd
Whether when Tribunal has passed the present order on the basis of its own previous order, which was later reversed by the HC, then the present order should also meet with the very same fate as that of the appeals which were reversed - YES: HC - Revenue's appeal allowed : MADRAS HIGH COURT
2015-TIOL-2380-HC-DEL-IT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDg0
CIT Vs Praxis Institute Of Participatory Practices
Whether when a society is not charging any fee from the beneficiaries, who belong to the poor communities and ensure that the grants given to the it are utilized for the purpose of charitable activities and not for any business, then such society is entitled to exemption under Sections 11 and 12 - YES: HC - Revenue's appeal dismissed : DELHI HIGH COURT
2015-TIOL-2379-HC-KOL-IT http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDgz
The Peerless General Finance & Investment Co Ltd Vs CIT
Whether need to be restored when none of the authorities had occasion to deal with the provisions, which was relied on behalf of the assesse - YES: HC - Disposed of : CALCUTTA HIGH COURT
2015-TIOL-1636-ITAT-MUM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDgw
DCIT Vs Spanco Ltd
Whether forefeiture of application money on warrants is not business income and not chargeable to tax u/s. 28(iv) of the Act - YES : ITAT
Whether disallowance of expenses u/s 14A, on certain percentage of the average value of investment would meet the ends of justice when assessee claimed that it has not received any dividend during the year under consideration - YES: ITAT - Revenue's appeal dismissed : MUMBAI ITAT
2015-TIOL-1635-ITAT-MUM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDc5
Srm Energy Ltd Vs DCIT
Whether capital gain on transfer undertaking is computed on 'All assets minus All liabilities' of the undertaking by considering the full value of consideration and also net worth with the same composition of assets and liabilities of the undertaking. - Assessee's Appeal partly allowed : MUMBAI ITAT
2015-TIOL-1634-ITAT-DEL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDc4
ITO Vs Shakti Securities Pvt Ltd
Whether addition u/s 68 can be made where AO had no evidence to prove that the various payments received were in the nature of accommodation entry and the assessee submitted various documents in support of the transactions and all the transactions were carried out through account payee cheque and confirmations, share application forms, written acknowledgement of these parties were filed and the concerned parties were assessed to tax and their return acknowledgements were submitted and assessee had furnished sufficient documents to prove the identity of the parties - Whether reopening of assessment on the basis of information received from investigation wing is justified where scrutiny assessment was completed u/s. 143(3) and four years had elapsed on date of reopening and there was no tangible material for reopening of assessment and AO had not applied his mind on amount of income escaping assessment. - Revenue's Appeal dismissed : DELHI ITAT
2015-TIOL-1633-ITAT-HYD http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDc3
Spandana Sphoorty Financial Ltd Vs Addl CIT
Whether the order of AO can be said to be erroneous and prejudicial to interest of revenue where the issue was examined n detail by the AO in the course of scrutiny and AO had come to certain conclusions on the basis of the facts – Whether CIT is justified in invoking revision proceedings u/s 263 where the issue was examined by the AO in scrutiny assessment and in appeal, the disallowance was deleted by CIT(A) and the order of CIT(A) in deleting the disallowance per se was prior to the proceedings u/s. 263. - Assessee's appeal allowed : HYDERABAD ITAT
2015-TIOL-1632-ITAT-LKW http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDc2
Rimjhim Ispat Ltd Vs ACIT
Whether disallowance on account of commission expenses is justified where no basis was indicated by the Assessing Officer in the assessment order for making this disallowance and the same was made by making a general observation that complete supporting evidence was not brought on record without indicating even one particular evidence, which was asked for by the Assessing Officer and could not be produced by the assessee - Whether disallowance on account of telephone expenses in the hands of the assessee on the ground that there may be personal use by the Directors/employees of the assessee company is justified - Whether disallowance on account of freight & cartage is justified where the increase in expenditure as compared to previous year is very much abnormal and such increased expenses are incurred in cash and the assessee could not explain this abnormal increase in the expenses - Whether disallowance of depreciation is justified where the assessee could not produce the bill for the cost of new addition to plant & machinery. -Assessee's Appeal partly allowed : LUCKNOW ITAT
SERVICE TAX SECTION
2015-TIOL-2197-CESTAT-MUM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk5 + Story http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24936
Abhi Engineering Corporation Vs CCE & C
ST VCES, 2013 - Appellant had in VCES-1 declaration dated 28.6.2013 categorically mentioned regarding the letter received from DGCEI dated 20.9.2012 and, therefore, the notice dated 15.10.2013 proposing to reject the declaration u/s 106(2) of FA, 2013 is clearly time barred in view of Board Circular 170/5/2013-ST - Moreover DGCEI letter is of roving nature and as such does not attract rejection of the declaration on the grounds mentioned in Section 106(2)(a)(iii) of FA, 2013 in view of Board Circular 174/9/2013-ST dated 25.11.2013, as the said letter does not amount to an inquiry or investigation in respect of Service Tax not levied or not paid or short levied or short paid - Appeal allowed - Designated authority to issue acknowledgement VCES-3 u/s 107(7) of FA, 2013 within 15 days: CESTAT [para 5] - Appeal allowed : MUMBAI CESTAT
2015-TIOL-2196-CESTAT-DEL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk4
Jethanand Arjundas And Sons Vs CCE & ST
ST - Appeal filed against order in terms of which ST demand was confirmed under "Commercial or Industrial Construction Service" (CICS) and "Construction of Complex Service" (CCS) - Substantial amount of demand amounting to more than Rs. 55 lakhs pertains to construction of houses under Jawaharlal Nehru National Urban Renewal Mission (JNNURM) which prima facie was not liable to ST in view of CBEC's letter 334/3/2010/TRU cited by assessee - Value of goods not includible in assessable value - It is to be noted that in case of BG Shirke Construction 2013-TIOL-219-CESTAT-MUM http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=44&filename=legal/cestat/2013/2013-TIOL-219-CESTAT-MUM.htm, CESTAT granted stay in respect of construction of sports stadium stating that this prima facie would not be covered under scope of CICS - Assessee has deposited Rs.26,45,334/- towards impugned ST liability which meets the requirement of section 35F of CEA, 1944 read with section 83 of FA, 1994: CESTAT - Stay granted : DELHI CESTAT
2015-TIOL-2195-CESTAT-KOL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk3
Ravi Udyog Vs CCE & ST
ST - Commissioner (A) has dismissed appeal on the ground of inordinate delay of 2799 days - As perSingh Enterprises 2007-TIOL-231-SC-CX http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2007/2007-TIOL-231-SC-CX.htm, Commissioner (A) can condone the delay for a period of three months in addition to statutory limit of three months as was in force at relevant point of time, prescribed under Section 85 of FA, 1994 - As Tribunal is not empowered to condone said delay, appeal is dismissed: CESTAT - Appeal dismissed : KOLKATA CESTAT
CENTRAL EXCISE SECTION
2015-TIOL-2194-CESTAT-KOL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk2 + Story http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24934
Castrol India Ltd Vs CCE
CX - s.4A of CEA, 1944 - If the pro rata value attributable to the additional quantity cleared as bonus quantity, in the same pack, is added to the MRP affixed on the said bonus pack, then the declared MRP will increase accordingly, which the appellant had not realized from its customers - Demand set aside & appeal allowed: CESTAT [para 15, 16, 17] - Appeal allowed : KOLKATA CESTAT
2015-TIOL-2193-CESTAT-KOL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk1
Ganpati Tobacco Ltd Vs CCE & ST
CX - Non compliance with direction of pre-deposit - As Commissioner(A) while directing pre-deposit has recorded reasons, assessee is directed to deposit further amount of Rs.2.10 Lakhs, taking into consideration that they have already deposited an amount of Rs.2.00 Lakhs during course of adjudication proceeding: CESTAT - Pre deposit ordered : KOLKATA CESTAT
2015-TIOL-2192-CESTAT-KOL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDk0
The Hooghly Infrastructure Pvt Ltd Vs CCE
CX - Whether assessees are eligible to benefit of Notfn 30/2004-CE as amended by Notfn 12/2011-CE and Notfn 30/2011-CE - Whether jute bags manufactured by assessees classifiable under CH 6305, printed with some particulars of other person, could be considered as bearing a brand name or sold under a brand name - Assessees are manufacturer of jute bags used to affix/print certain particulars on jute bags viz. mills name, manufactured in India, buyer's name, logo, year of manufacture, BIS mark with license number - Revenue contends that since these printings on jute bags satisfy the meaning of 'brand name', prescribed at chapter note (iv) of chapter 63 of CETA, 1985, assessees are not eligible to benefit of said exemption Notfns - Assessee submits that since this printing/writing on jute bags have been carried out pursuant to direction issued by jute commissioner, being a requirement of relevant law, therefore, such particulars printed on jute bags cannot make the jute bags as branded one - That second part of meaning of brand name at chapter note(iv) is also not satisfied as there is no connection in course of trade of jute bags and buyer whose particulars are printed on jute bags, hence, they are entitled to benefit of aforesaid exemption Notfns.
Held: Undisputedly assessees have affixed names, logos and other particulars of another person to whom bags are sold/cleared - Therefore, on affixing particulars which have also been considered as branding by jute commissioner, since branding charges are also included in price of jute bags, hence, it cannot be denied that jute bags bear the brand name of another person and accordingly not eligible to benefit of said Notfns - Impugned Order set aside to the extent of imposition of penalty and also confirmation of demands, wherever extended period of limitation has been invoked- All appeals are remanded to adjudicating authority for re-computation of demand & interest for normal period taking into consideration the grievance of assessees on computation errors: CESTAT -Appeal partly allowed : KOLKATA CESTAT
2015-TIOL-2191-CESTAT-DEL http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDkz
Continental Furnishers Vs CCE
CX - Related person - It is alleged in SCN that M/s. SIPL and M/s. CF are related persons, therefore, price at which clearance took place from M/s. SIPL to M/s. CF is not correct transaction value and profit of 18% is to be added thereon - Case of Revenue is that as Shri Kailash Lamba (HUF) is having its shareholding in both firms and have advanced certain interest free loans to M/s. SIPL, therefore, both are related persons and having mutual interest in each other's business - As perAlembic Glass Industries Ltd. 2002-TIOL-626-SC-CX-LB, http://www.taxindiaonline.com/RC2/subCatDesc.php3?subCatDisp_Id=32&filename=legal/sc/2002/2002-TIOL-626-SC-CX-LB.htmmerely having shareholding in two firms does not constitute the related person - If at all, it is presumed that there is a mutuality of interest, in that case also, when goods are sold by M/s. SIPL to M/s. CF on price at which goods have been sold to independent buyers, in that case, sale price by M/s. CF cannot be held as assessable value for M/s. SIPL - Therefore, demand of Rs.4,84,076/- is not sustainable: CESTAT
Whether aluminum windows fabricated by M/s. K S Enterprises are liable to duty in hands of M/s. SIPL - M/s. K S Enterprises is a sub contractor and who has got manufactured this aluminum windows in question by purchasing their own raw material and at site - M/s. K S Enterprises has issued invoices to M/s. SIPL to that extent M/s. K S Enterprises, has also filed an affidavit stating that goods have been manufactured by them and they are not paying duty as they are enjoying SSI Exemption limit - No contrary evidence have been produced by Revenue, to support that goods have been manufactured by M/s. SIPL - In fact, duty is payable on manufactured goods not on traded goods - Therefore, it is held that aluminum windows were manufactured by M/s. K S Enterprises and M/s. SIPL is only trader for said goods - Therefore, duty cannot be demanded from M/s. SIPL - Penalties on appellants are not sustainable: CESTAT - Appeals allowed : DELHI CESTAT
2015-TIOL-2190-CESTAT-AHM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDky
Sunland Alloys Vs CCE & ST
CX - Allegation against main appellant is that they are clandestinely taking Cenvat Credit on imported scrap of copper without receipt of inputs in appellants factory - That copper scrap imported under bills of entry have been diverted at Bhiwandi as per statements of Shri Rajeshwar Prasad R Dubey, Proprietor writer of PSTC - M/s Pankaj Shipping and Transport Co.Ltd. (PSTC) were engaged by main appellant as their CHA and transporter with respect to consignments of scrap imported at JNPT and their transport to silvassa - There is not even a confessional statement from main appellant that inputs were not received in their factory and Cenvat Credit was taken only on basis of Bills of entry - No evidence to show that diversion of imported goods took place - In case imported goods were diverted by main appellant then what was the source of alternate raw materials procured by main appellant for manufacturing finished goods - Statements of Shri Rajeshwar Prasad R Dubey, proprietor of PSTC, recorded at different times are contradictory, and cannot be relied upon as evidence in absence of any cross-examination and corroboration - Appeals allowed: CESTAT - Appeals allowed : AHMEDABAD CESTAT
2015-TIOL-2189-CESTAT-MAD http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDkx
Aswin Textiles Pvt Ltd Vs CCE
Central Excise - CENVAT credit - Appellant imported three machines and cleared under EPCG licence at concessional rate of 5% where CVD is exempted whereas the appellant availed credit as per the assessment of the Bill of Entry received in their factory - Adjudicating authority confirmed the demand with interest, appropriated the amounts paid, imposed penalty on the firm under Section 11AC and personal penalty on the individual co-noticee under Rule 26 of CER - primary demand upheld by Commissioner (Appeals) who reduced the penalty on the individual; now agitated herein.
Held: The issue germinated from an audit intervention and the disputed credit stands reversed with interest - The appellant's plea that the person who was handling excise matters had mistakenly taken the CVD amount based on B/E details has some force for the reason importation of goods is handled at their head office located whereas the appellant's unit is located in a different place - under normal assessment of any B/E on regular imports, if CVD is exempted on any goods, the B/E itself specifically indicate the CVD is "NIL" - Whereas in the present case considering the imports under EPCG and the circumstances explained above that the imports are handed by Head office and the goods received at the factory located at a different place, it is a bonafide mistake of the employee of the company who took the credit of CVD amount mentioned in the assessed Bill of Entry - no suppression of facts with intention to evade payment of duty as alleged by Revenue [Para 7]
The appellant's case is squarely covered under Section 11A (2B) which stipulates not only voluntary payment of duty by the assessee but also any amount pointed out by the officers - In the instant case, it is evident that internal audit was conducted; the officers informed the appellant about the irregular availment and the appellant complied immediately - no suppression of facts by the appellants with deliberate intention to evade duty - Following the Karnataka HC ruling in CCE Bangalore Vs Geneva Fine Punch Enclosures Ltd and the Tribunal ruling in the case of Panosonic AVC Networks India Co. Ltd. Vs CCE Meerut; demand for recovery of credit with interest is upheld while penalty on the firm under Section 11AC is set aside - personal penalty imposed by the adjudicating authority was reduced by the Lower Appellate Authority - considering the merits of the case, no case for full waiver of penalty and the reduced penalty imposed on the co-noticee is upheld - Firm's appeal is partly allowed and the individual's appeal is dismissed [Para 8, 9] - Appeals disposed of : CHENNAI CESTAT
CUSTOMS SECTION
2015-TIOL-2386-HC-DEL-CUS http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NTA4+ Story http://www.taxindiaonline.com/RC2/inside2.php3?filename=bnews_detail.php3&newsid=24938
S K Trading Vs UoI
Cus - In computing the period of limitation contemplated u/s 110(2) of the Customs Act, 1962, the date on which the goods were seized is to be excluded - No infirmity in the order of the Commissioner extending the period for issuance of show-cause notice for confiscation of the goods - Petition dismissed: High Court- Petition dismissed : DELHI HIGH COURT
2015-TIOL-2188-CESTAT-MUM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDkw
Global Exim Vs CC
Cus - Clarification sought by appellant via a ROM application – there is no scope for such a prayer – application dismissed: CESTAT [para 4] : MUMBAI CESTAT
2015-TIOL-2187-CESTAT-MUM http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=MTA3NDg5
Phoenix Comtrade Pvt Ltd Vs CC
Cus - Import of coal from Indonesia claiming benefit of notification 12/2012-Cus dt. 17.03.2012 and 46/2011-Cus - whether to be classified as Steam Coal under CTH 27011920 as contended by the importers or Bituminous Coal under CTH 27011200 as contended by the Revenue - Tribunal has granted unconditional stay & issue has been referred to LB by the Chennai Bench of Tribunal in case of Tamil Nadu Generation and Distribution Corporation Ltd. - 2014-TIOL-2503-CESTAT-MAD http://www.taxindiaonline.com/RC2/caseLawDet.php?QoPmnXyZ=OTgwMDU= - it is the convention that if matter has been referred to LB, unconditional stay is granted on pre-deposit - following said convention, application for waiver of pre-deposit is allowed: CESTAT [para 4, 5] -Stay granted : MUMBAI CESTAT
CA in bribery case
A case was registered against the Principal Commissioner of Income Tax, Kottayam; an Income Tax Officer working in the office of CCIT office; a Chartered Accountant; a Proprietor of Kottayam based private Jewellery Company & a Managing Partner of company at Kottayam and unknown others in an alleged bribery of Rs 10 Lakh.
It was alleged that the Principal Commissioner of Income Tax & also holding charge of PCIT, Kottayam had demanded Rs.10 lakh to give a favourable report on the Income Tax survey conducted on a jewellery shop based in Kottayam. The amount was to be delivered by the Chartered Accountant of the said shop to the Principal Commissioner of Income Tax through the partner of a construction company. CBI conducted searches and recovered Rs.10 lakh from the partner of the construction company.
Further, searches are being conducted at nine places including Kottayam, Thiruvananthpuram & also few places outside Kerala at the office & residence of accused persons which led to recovery of several incriminating documents, files relating to the Assessments, computers, laptops, cellphones and cash of Rs. 12.5 lakh.
The arrested accused were remanded in custody for three days.
e ticket
[2015] 62 taxmann.com 56 (CCI)
COMPETITION COMMISSION OF INDIA
Sharad Kumar Jhunjunwala
138
[2015] 62 taxmann.com 53 (Bombay)
HIGH COURT OF BOMBAY
Bhupesh Rathod
mortgage
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[2015] 61 taxmann.com 194 (Patna)
HIGH COURT OF PATNA
Bihar Distillery Ltd.
njac
Supreme Court strikes down the National Judicial Appointments Commission (NJAC). It held that NJAC which sought to replace the collegium system of appointing judges would be violative of judicial independence, a part of the basic structure of the Constitution. The collegium system where senior judges appoint judges would remain continue, the court said. The Supreme Court however said it will consider the introduction of measures to improve the existing collegium system.
oppression
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[2015] 62 taxmann.com 17 (CLB - New Delhi)
COMPANY LAW BOARD, NEW DELHI BENCH
Eeshwer Singh
tds
IT : Where Assessing Officer initiated reassessment proceedings on ground that assessee had paid labour expenses without deducting tax at source which resulted in under assessment of income, but in fact amount in question had not been claimed as deduction, impugned reassessment proceedings deserved to be quashed
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[2015] 62 taxmann.com 66 (Gujarat)
HIGH COURT OF GUJARAT
[2015] 62 taxmann.com 66 (Gujarat)
HIGH COURT OF GUJARAT
Mitul Gems
deemed dividend
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[2015] 61 taxmann.com 101 (Calcutta)
HIGH COURT OF CALCUTTA
Commissioner of Income-tax, Kolkata-XII
v.
Mahesh Chandra Mantri
deemed dividend
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[2015] 61 taxmann.com 225 (Bangalore - Trib.)
IN THE ITAT BANGALORE BENCH 'A'
Deputy Commissioner of Income-tax
v.
Tobby Simo
TCS
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[2015] 62 taxmann.com 59 (Bangalore - Trib.)
IN THE ITAT BANGALORE BENCH 'C'
Karnataka Forest Development Corpn. Ltd.
148
IT : Where due to non co-ordination between Departmental Officers certain amounts remained untaxed and there was no concealment of facts by assessee which resulted in escapement of income, reopening of assessment was unjustified
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[2015] 62 taxmann.com 74 (Mumbai - Trib.)
IN THE ITAT MUMBAI BENCH 'F'
Viacom 18 Media (P.) Ltd.
1 window??
Joined Up Service NA - DIN - COI - PAN - TAN - ESIC - EPFO Description:- This joined up service enables the applicant to fill a common form for 'MCA-Name, DIN and COI', 'CBDT-PAN, TAN', 'MoLE- ESIC and EPFO' services and the same is then routed sequentially to the respective department for processing. While applying for these services, eBiz reference number is generated which is used by the applicant for further tracking of application. Once the incorporation form (INC-29) is sent to MCA, the Registrar of companies confirms the 'Name', issues DIN and certificate of incorporation (COI) to the effect that the company is incorporated under Company Act 2013. The Registrar also allots to the company a corporate identity number (CIN), which have a distinct identity for the company the same is visible to applicant on eBiz portal. Once the DIN and COI are received in the eBiz account (available for the applicant as well), the application for PAN and TAN will be automatically forwarded to CBDT department for processing. Once PAN and TAN are allotted to the applicant the same will be visible in his/her eBiz account. Also, a link is shown to the applicant from where EPFO and ESIC services can be applied through eBiz. The common fields of ESIC and EPFO forms are prefilled using the information given by the applicant in INC 29 form and the output received by previous ministries (i.e. MCA and CBDT). User may log in his eBiz account and click on the link provided under status tab (Status of Joined-Up NADIN-COI-PAN-TAN) to apply for ESIC and EPFO registration services. Prerequisites:- 1. DSC (Digitally Signed Certificate) Registration of the applicant 2. MoA (Memorandum of Association) or AoA (Article of Association) of the proposed company 3. Affidavits and declarations as required in the INC29 form Payment Details:- Once COI form (INC-29) is uploaded on eBiz portal the same are forwarded to MCA department. MCA generated SRN and Payment details and forwards the details to eBiz. The total fee of NA-DINCOI, PAN, TAN and eBiz transaction fee will be displayed to applicant on the invoice page. Applicant will be required to make the total payment for further processing of the application. Service Window:- Applicant can apply for 'Joined services of NA-DIN-COI- PAN -TAN' at any time of the year. Processing Steps:- Application, once submitted will flow through the following status before the request is completed. Applicant can use this information to track the status of application. 1. Submitted 2. All forms generated* 3. Form Uploaded (for PAN and TAN) 4. SRN and Payment details 5. Payment pending 6. Payment Done Successfully 7. Payment Accepted 8. Resubmission required* 9. Resubmission Completed* 10.Certificate of Incorporation 11.In Progress with CBDT 12.NTBR* 13.Issue of Permanent Account Number 14.Issue of Tax deduction & Collection Account Number 15.Completed 16.Link to apply for ESIC and EPFO with prefilled forms Note: Items marked with * are states in certain exception flows. Your application may not necessarily pass through these states during processing. Department:- Ministry of Corporate Affairs (MCA), Central Board of Direct Taxes (CBDT) Employee Provident Fund Organization (EPFO) Employees' State Insurance Corporation (ESIC) Key Contact:- MCA Contact Number: 0124 4832500, Contact Number- DIN Cell: 92659720983 E-mail Address:appl.helpdesk@mca.gov.in CBDT Website: https://www.tin-nsdl.com PAN/TDS Call Centre: 020- 2721 8080 E-mail Address:tininfo@nsdl.co.in ESIC Contact Numbers: +91 - 11-23234092/ 93/ 98, 23235496, 23236051, 23235187, 23236998 Fax Number: 91-11-23234537 E-mail : esic-hqrs@esic.in EPFO E-mail Address: onlinecode@epfindia.gov.in Address:- Ministry of Corporate Affairs (MCA), 'A Wing', Shastri Bhawan Rajendra Prasad Road New Delhi- 110 001 Central Board of Direct Taxes (CBDT) Director General of Income-tax (Systems), E-2, A.R.A. Centre, Jhandewalan Extn., New Delhi -110055. Employees' State Insurance Corporation (ESIC) Panchdeep Bhawan, Comrade Inderjeet Gupta (CIG) Marg, New Delhi-110 002 India Employee Provident Fund Organisation (EPFO) EPFO Head Office 14, Bhikaiji Cama Place, Bhavishya Nidhi Bhawan, New Delhi-110 066 India onlinecode@epfindia.gov.in
GP
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[2015] 61 taxmann.com 83 (Himachal Pradesh)
HIGH COURT OF HIMACHAL PRADESH
Commissioner of Income-tax
v.
Swastik Food Products
PAN
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[2015] 61 taxmann.com 280 (Ahmedabad - Trib.)
IN THE ITAT AHMEDABAD BENCH 'C'
Halimaben Jamalbhai Momin
Revenue Secretary calls for accountability, transparency and greater
AHMEDABAD, OCT 11:
Union Revenue Secretary Hasmukh Adhia has indicated some key reforms likely to be brought in income-Tax regulations dealing with the scrutiny of taxation cases, accountability and reducing corruption at the Income Tax Department.
At a tax professionals' gathering here on Saturday, Adhia said there is a greater need to make the department more accountable. Measures will be taken to reduce the interface of tax payers with I-T staff to bring down the possibility of corruption, he added.
"We have received several suggestions regarding issues faced by tax payers.
"Based on those suggestions, some changes will be made soon so that tax payers have minimum hassles and administration can be made transparent, decisive and corruption-free," he said on the sidelines of a round table on tax reforms.
The event was jointly organised by the Gujarat Chamber of Commerce and Industry and All Gujarat Federation of Tax Consultants.
The meeting was also attended by Anita Kapur, Chairperson, Central Board of Direct Taxes (CBDT), Rani Singh Nair, member, legislation & computerisation, CBDT, and Sushil Chandra, Principal Chief Commissioner of Income Tax – Gujarat.
Innovative ideas
Adhia highlighted the need for innovative, out-of-the-box and incremental reform ideas in taxation in order to achieve double-digit growth rate.
In April this year, Finance Minister Arun Jaitley had expressed the government's intentions to bring tax reforms with a taxation regime that would be internationally compatible and non-adversarial.
Tax professionals had demanded resolution on several issues including scrutiny assessments, litigations arising from audit objections, administrative issues related to CPC, and rationalisation of rates of TDS, among others.
CBDT's Kapur assured measures to be taken to reduce administrative hassles by initiating a single window system in the region of Rajkot, Vadodara and Surat in addition to Ahmedabad.
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