Caprihans India Ltd. v. Commissioner of Central Excise, Surat

Excise & Customs : Where all relevant facts were within knowledge/notice of Department while issuing first notice and said notice was even dropped on merits, department cannot issue second notice invoking extended period alleging mis-statement/mis-declaration on part of assessee
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[2015] 62 taxmann.com 200 (SC)
SUPREME COURT OF INDIA
Caprihans India Ltd.
v.
Commissioner of Central Excise, Surat*
A.K. SIKRI AND ROHINTON FALI NARIMAN, JJ.
CIVIL APPEAL NOS. 563 AND 5239 OF 2006†
SEPTEMBER  9, 2015
Section 11A, of the Central Excise Act, 1944, read with section 73, of the Finance Act, 1994 and section 28 of the Customs Act, 1962 - Recovery - Of duty or tax not levied/paid or short-levied/paid or erroneously refunded - Invocation of Extended Period of Limitation - Period 28-5-1994 to 30-6-1996 - Department issued first notice dated 18-2-1994 seeking change in classification; but, on assessee's reply, said notice was dropped vide order dated 27-5-1994 - Later, department issued another notice dated 31-5-1999 raising demand on same ground invoking extended period alleging mis-statement/suppression - HELD : All relevant facts were within knowledge/notice of department while issuing first notice and said notice was even dropped on merits - Therefore, assessee had not misled authorities or made any mis-statement/mis-declaration - Hence demand was set aside a time-barred without going into merits [Paras 3 and 4] [In favour of assessee]
to appeals filed on or after 6-8-2014 and all pending appeals/stay

Deputy Commissioner of Income-tax, Circle-7(1), New Delhi v. Sanden Vikas (India) (P.) Ltd.

IT: Where department against order of Commissioner (Appeals) dated 15-1-2009 filed appeal before Tribunal, wherein tax effect was less than Rs. 10 lakhs, keeping in view Circular No. 21 of 2015, dated 10-12-2015 and also provisions of section 268A, department should not have filed instant appeal
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[2016] 65 taxmann.com 212 (Delhi - Trib.)
IN THE ITAT DELHI BENCH 'G'
Deputy Commissioner of Income-tax, Circle-7(1), New Delhi
v.
Sanden Vikas (India) (P.) Ltd.*
N.K SAINI, ACCOUNTANT MEMBER
AND VIJAY PAL RAO, JUDICIAL MEMBER
IT APPEAL NO. 5439 (DELHI) OF 2010
[ASSESSMENT YEAR 2005-06]
DECEMBER  22, 2015
Section 268A of the Income-tax Act, 1961 - Filing of appeals or application for reference by Income-tax authorities (Circular No. 21 of 2015) - Assessment year 2005-06 - Against order of Commissioner (Appeals) dated 15-1-2009, department filed appeal before Tribunal - Tax effect in appeal was less than Rs. 10 lakhs - Board vide Circular No. 21 of 2015, dated 10-12-2005 had given clear cut instructions to department to withdraw or not to press appeals filed before Tribunal, wherein tax effect was less than Rs. 10 lakhs - Whether keeping in view Circular No. 21 of 2015, dated 10-12-2015 and also provisions of section 268A, department should not have filed instant appeal before Tribunal - Held, yes [Para 8] [In favour of assessee]
Circulars and Notifications: Circular No. 21 of 2015, dated 10-12-2015