Principal Commissioner of Income Tax [TDS] vs. M/s.KCIL-MEIL [JV]
ITTA/212/2015HC Telangana02 Mar 2016
Bench: RAMESH RANGANATHAN,M.SATYANARAYANA MURTHY
Section 55Section 55(5)(a)Section 67
4.
The Revenue filed T.A (VAT) No.677 of 2013 before
the Kerala Value Added Tax Appellate Tribunal, Ernakulam
(for short, 'Tribunal') The Revenue raised the grounds that the
Deputy Commissioner (Appeals)/First Appellate Authority does
not have the power or jurisdiction under Section 55 of the Act
to remand the case for disposal to the Primary Authority. In
other words
