Appellate jurisdiction is the power of a higher court to review decisions and change outcomes of decisions of lower courts. Most appellate jurisdiction is legislatively created, and may consist of appeals by leave of the appellate court or by right. Depending on the type of case and the decision below, appellate review primarily consists of: an entirely new hearing (a non trial de novo); a hearing where the appellate court gives deference to factual findings of the lower court; or review of particular legal rulings made by the lower court (an appeal on the record).
Under its standard of review, an appellate court decides the extent of the deference it would give to the lower court's decision, based on whether the appeal was one of fact or one of law.
This video explains the meaning of appellate jurisdiction in short and crispy language.
published: 22 Jun 2021
Appellate Jurisdiction 101
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Hope You Enjoy This Latest Installment!
published: 21 Apr 2022
Structure of the Court System: Crash Course Government and Politics #19
In which Craig Benzine talks about the structure of the U.S. court system and how exactly it manages to keep things moving smoothly. You'll learn about trial courts, district courts, appeals courts, circuit courts, state supreme courts, and of course the one at the top - the U.S. Supreme Court. It’s all quite a bit to manage with jurisdictions and such, but it's important to remember that the vast majority of cases never even make it to court! Most are settled out of court, but also terms like mootness and ripeness are used to throw cases out altogether. Today, we're going to focus on how cases make it to the top, and next week we’ll talk about what happens when they get there.
Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios
Support is provided by...
published: 05 Jun 2015
Federal Court - Appellate Jurisdiction
This powtoon video explains about the Introduction to the System of Court in Malaysia (the hierarchy of Courts).
This video further explains about the first jurisdiction of the Federal Court.
This video generally meant for non-law students in Malaysia.
published: 16 Feb 2020
General Principles on Jurisdiction - Exclusive, Original, Appellate, Concurrent Jurisdiction
In this video, we will discuss 💡 General Principles on Jurisdiction including the topics of Exclusive, Original, Appellate, and Concurrent Jurisdiction.
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published: 04 May 2023
Class 11 Political Science Chapter 6 | Appellate Jurisdiction - Judiciary
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✅ In this video,
✔️ Class: 11th
✔️ Subject: Political Science
✔️ Chapter: Judiciary (Chapter 6)
✔️ Topic Name: Appellate Jurisdiction - Judiciary
✔️ Topics Covered In This Video: Class 11 Political Science Chapter 6 Appellate Jurisdiction - ...
published: 28 Sep 2020
(V128) (Appellate Jurisdiction of Supreme Court, Special Leave Petition) M. Laxmikanth Polity UPSC
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This is the 128th video of Indian Polity by M. Laxmikanth sixth edition.
# Appellate Jurisdiction
Appeals in constitutional matters
Appeals in civil matters
Appeals in criminal matters
Appeals by special leave
Watch the video for more details.
#upscpolity #laxmikanthpolitybook #laxmikanthpolityvideos #mlaxmikanthconstitution
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published: 01 Nov 2020
Appellate Jurisdiction
Do you know the difference between original and appellate jurisdiction?
60-Second Civics, Episode 3560: March 21, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
published: 21 Mar 2019
Whether violation in one year can justify cancellation of registration u/s 12A for other years?
Link of full case : https://taxlawsonline.com/agtlol.html?80590df764a6
[2024] 119 ITR (Trib) 650 (ITAT[Bang])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — BANGALORE "C" BENCH]
ISLAMIC ACADEMY OF EDUCATION
v.
PRINCIPAL COMMISSIONER OF INCOME-TAX
CHANDRA POOJARI (Accountant Member) and SMT. MADHUMITA ROY (Judicial Member)
February 28, 2024.
Playlist: Section 12AB(4)(ii)
A.Y: 2021-22 | Assessee
Section 12AB: Procedure for fresh registration
Question: Whether violation in one year can justify cancellation of registration u/s 12A for other years?
1. The Principal Commissioner can cancel these registrations granted to a trust or institution:
(i) final registration or provisional registration granted u/s 12AB(1)(a)/(b)/(c) of the Income-tax Act, 1961.
(ii) final registration granted u/...
published: 27 Oct 2024
Original and Appellate Jurisdiction
Learn about the appellate and original jurisdiction on today's podcast.
60-Second Civics, Episode 3559: March 20, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Tim's Book Can Be Purchased Here: https://store.legal.thomsonreuters.com/law-products/Forms/Illinois-Appellate-Practice-Manual-2022-ed/p/106773191
Hope You Enj...
Tim's Book Can Be Purchased Here: https://store.legal.thomsonreuters.com/law-products/Forms/Illinois-Appellate-Practice-Manual-2022-ed/p/106773191
Hope You Enjoy This Latest Installment!
Tim's Book Can Be Purchased Here: https://store.legal.thomsonreuters.com/law-products/Forms/Illinois-Appellate-Practice-Manual-2022-ed/p/106773191
Hope You Enjoy This Latest Installment!
In which Craig Benzine talks about the structure of the U.S. court system and how exactly it manages to keep things moving smoothly. You'll learn about trial co...
In which Craig Benzine talks about the structure of the U.S. court system and how exactly it manages to keep things moving smoothly. You'll learn about trial courts, district courts, appeals courts, circuit courts, state supreme courts, and of course the one at the top - the U.S. Supreme Court. It’s all quite a bit to manage with jurisdictions and such, but it's important to remember that the vast majority of cases never even make it to court! Most are settled out of court, but also terms like mootness and ripeness are used to throw cases out altogether. Today, we're going to focus on how cases make it to the top, and next week we’ll talk about what happens when they get there.
Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios
Support is provided by Voqal: http://www.voqal.org
All Flickr.com images are licensed under Creative Commons by Attribution 2.0
https://creativecommons.org/licenses/by/2.0/legalcode
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In which Craig Benzine talks about the structure of the U.S. court system and how exactly it manages to keep things moving smoothly. You'll learn about trial courts, district courts, appeals courts, circuit courts, state supreme courts, and of course the one at the top - the U.S. Supreme Court. It’s all quite a bit to manage with jurisdictions and such, but it's important to remember that the vast majority of cases never even make it to court! Most are settled out of court, but also terms like mootness and ripeness are used to throw cases out altogether. Today, we're going to focus on how cases make it to the top, and next week we’ll talk about what happens when they get there.
Produced in collaboration with PBS Digital Studios: http://youtube.com/pbsdigitalstudios
Support is provided by Voqal: http://www.voqal.org
All Flickr.com images are licensed under Creative Commons by Attribution 2.0
https://creativecommons.org/licenses/by/2.0/legalcode
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This powtoon video explains about the Introduction to the System of Court in Malaysia (the hierarchy of Courts).
This video further explains about the first jur...
This powtoon video explains about the Introduction to the System of Court in Malaysia (the hierarchy of Courts).
This video further explains about the first jurisdiction of the Federal Court.
This video generally meant for non-law students in Malaysia.
This powtoon video explains about the Introduction to the System of Court in Malaysia (the hierarchy of Courts).
This video further explains about the first jurisdiction of the Federal Court.
This video generally meant for non-law students in Malaysia.
In this video, we will discuss 💡 General Principles on Jurisdiction including the topics of Exclusive, Original, Appellate, and Concurrent Jurisdiction.
🔴 *** ...
In this video, we will discuss 💡 General Principles on Jurisdiction including the topics of Exclusive, Original, Appellate, and Concurrent Jurisdiction.
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🔴 *** ABOUT SUPREME REVIEWER ***
Supreme Reviewer is an online Philippine Bar Exam review channel.
Don't forget to hit the subscribe button and 🔔 turn on the notification bell so you won't miss out on any of our latest free educational content.
We hope our educational resources will be a valuable addition to your studies. Thank you for watching and we'll see you in the next video! 🎥
💡 TOPICS IN THIS VIDEO 💡
• #PhilippineBarExam #RemedialLaw #BarReview
🔎 NOTE 🔎
This video is part of a series of free video lectures aimed at helping Philippine Bar Exam reviewers prepare for the Bar Examinations. While some of the topics have not been updated and may contain outdated information, we believe they are still relevant and applicable to the study of current laws, regulations, and jurisprudence. Nonetheless, please exercise caution when utilizing these materials (or any other materials). To stay informed of any updates or changes to our materials, we encourage you to follow our social media accounts or join our mailing list.
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✅ In this video,
✔️ Class: 11th
✔️ Subject: Political Science
✔️ Chapter: Judiciary (Chapter 6)
✔️ Topic Name: Appellate Jurisdiction - Judiciary
✔️ Topics Covered In This Video: Class 11 Political Science Chapter 6 Appellate Jurisdiction - Judiciary
👉 Previous Video: https://www.youtube.com/watch?v=b8JnI7XOIf0
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✅ In this video,
✔️ Class: 11th
✔️ Subject: Political Science
✔️ Chapter: Judiciary (Chapter 6)
✔️ Topic Name: Appellate Jurisdiction - Judiciary
✔️ Topics Covered In This Video: Class 11 Political Science Chapter 6 Appellate Jurisdiction - Judiciary
👉 Previous Video: https://www.youtube.com/watch?v=b8JnI7XOIf0
👉 Next Video: https://www.youtube.com/watch?v=RAw_hjtzEbs
===============================================
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This is the 128th video of Indian Polity by M. Laxmikanth sixth edition.
# Appellate Jurisdiction
Appeals in constitutional matters
Appeals in civil matters
Appeals in criminal matters
Appeals by special leave
Watch the video for more details.
#upscpolity #laxmikanthpolitybook #laxmikanthpolityvideos #mlaxmikanthconstitution
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This is the 128th video of Indian Polity by M. Laxmikanth sixth edition.
# Appellate Jurisdiction
Appeals in constitutional matters
Appeals in civil matters
Appeals in criminal matters
Appeals by special leave
Watch the video for more details.
#upscpolity #laxmikanthpolitybook #laxmikanthpolityvideos #mlaxmikanthconstitution
Indian Polity by M. Laxmikanth Complete Analysis for all Competitive Exams Playlist - https://www.youtube.com/playlist?list=PL_K2YMR-A5WJ3KpnC6PSLN7f_BYw749xf
NCERT Social and Political Life II Class VII Textbook of all Chapters - https://www.youtube.com/playlist?list=PL_K2YMR-A5WKqR09tn7B2N5iYXPycUewJ
NCERT GEOGRAPHY Class VII Textbook Videos of all Chapters - https://www.youtube.com/playlist?list=PL_K2YMR-A5WJ0pUogoF2gWfJGbQ3RcUbw
NCERT SCIENCE Class VII Textbook Videos of all Chapters - https://www.youtube.com/playlist?list=PL_K2YMR-A5WIaJAyi73xFlSL5D5Axms_Y
NCERT Geography Class VI The Earth:Our Habitat Textbook Videos of all Chapters - https://www.youtube.com/playlist?list=PL_K2YMR-A5WK32uApeRAlP1JQr3OFww4q
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Indian Polity and Constitution - https://www.youtube.com/playlist?list=PL_K2YMR-A5WKg0BuWXI-GCv7pBYbOE7nw
Modern History - https://www.youtube.com/playlist?list=PL_K2YMR-A5WL9r800TcZBNnohv--U7Se0
Do you know the difference between original and appellate jurisdiction?
60-Second Civics, Episode 3560: March 21, 2019
Subscribe and take the Daily Civics Qui...
Do you know the difference between original and appellate jurisdiction?
60-Second Civics, Episode 3560: March 21, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Do you know the difference between original and appellate jurisdiction?
60-Second Civics, Episode 3560: March 21, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Link of full case : https://taxlawsonline.com/agtlol.html?80590df764a6
[2024] 119 ITR (Trib) 650 (ITAT[Bang])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — BANGA...
Link of full case : https://taxlawsonline.com/agtlol.html?80590df764a6
[2024] 119 ITR (Trib) 650 (ITAT[Bang])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — BANGALORE "C" BENCH]
ISLAMIC ACADEMY OF EDUCATION
v.
PRINCIPAL COMMISSIONER OF INCOME-TAX
CHANDRA POOJARI (Accountant Member) and SMT. MADHUMITA ROY (Judicial Member)
February 28, 2024.
Playlist: Section 12AB(4)(ii)
A.Y: 2021-22 | Assessee
Section 12AB: Procedure for fresh registration
Question: Whether violation in one year can justify cancellation of registration u/s 12A for other years?
1. The Principal Commissioner can cancel these registrations granted to a trust or institution:
(i) final registration or provisional registration granted u/s 12AB(1)(a)/(b)/(c) of the Income-tax Act, 1961.
(ii) final registration granted u/s 12AA(1)
2. The erstwhile provision did not cover cases of provisional registration granted u/s 12AB(1)(c).
3. Now, the provisional registration granted for the first time can also be cancelled by the authorities.
4. For the A.Y. 2021-22, pursuant to a search conducted at the assessee’s premises, certain documents were seized which contained details of alleged cash collection for admission of students, and the statement of certain employees as well as managing trustees were recorded.
5. The seized materials were explained to be concessions provided to the students by the management.
6. The A.O. based on the conclusion that cash receipts were recorded as concessions in the books of account, made additions for alleged violation of section 13(1)(c).
7. The Principal Commissioner passed an order cancelling the assessee’s registration granted under section 12A / 12AB w.e.f. AY 2021-22 and for all subsequent previous years in terms of section 12A(4) holding that there were specified violation in terms of explanations (a), (b) and (c) to section 12AB(4).
8. The additional ground of assessee was allowed by relying on National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC), since additional ground sought by the assessee does not require investigation of any facts and the action of the assessee was bonafide.
9. That the assessee had secured registration u/s 12A, which could not be cancelled u/s 12AB(4)(ii) until it remained in effect that is for the A.Y. 2021-22.
10. However, the registration could be cancelled from A.Y. 2022-23.
11. In other words, if there is any violation in the previous assessment year, that could not be a reason to cancel the registration granted for the A.Y. 2022-23 to 2026-27 as the Principal Commissioner’s assumption of jurisdiction u/s 12AB(4)(ii) was itself wrong.
12. The specific violation committed by the assessee in any of these assessment years was to be considered independently and not as a violation committed in A.Y. 2021-22 for cancelling the registration granted u/s 12AB for A.Y. 2022-23 to 2026-27.
13. The Principal Commissioner was at liberty to pass a fresh order of cancellation independently under section 12AB(4)(ii) for these assessment years.
#IslamicAcademyOfEducation
#BangaloreITAT
#28February2024
#Section12AB_4_ii
#ProcedureForFreashRegistration
#IncomeTaxNotices
#IncomeTaxCases
#incometaxcasesanalysis
#IncomeTaxLaw
#advocateamitkumargupta
#9811291390(Call only after taking time on whatsApp)
#[email protected]
#[email protected]
Link for some important videos:
1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...
2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...
3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...
4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...
5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...
Link of full case : https://taxlawsonline.com/agtlol.html?80590df764a6
[2024] 119 ITR (Trib) 650 (ITAT[Bang])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — BANGALORE "C" BENCH]
ISLAMIC ACADEMY OF EDUCATION
v.
PRINCIPAL COMMISSIONER OF INCOME-TAX
CHANDRA POOJARI (Accountant Member) and SMT. MADHUMITA ROY (Judicial Member)
February 28, 2024.
Playlist: Section 12AB(4)(ii)
A.Y: 2021-22 | Assessee
Section 12AB: Procedure for fresh registration
Question: Whether violation in one year can justify cancellation of registration u/s 12A for other years?
1. The Principal Commissioner can cancel these registrations granted to a trust or institution:
(i) final registration or provisional registration granted u/s 12AB(1)(a)/(b)/(c) of the Income-tax Act, 1961.
(ii) final registration granted u/s 12AA(1)
2. The erstwhile provision did not cover cases of provisional registration granted u/s 12AB(1)(c).
3. Now, the provisional registration granted for the first time can also be cancelled by the authorities.
4. For the A.Y. 2021-22, pursuant to a search conducted at the assessee’s premises, certain documents were seized which contained details of alleged cash collection for admission of students, and the statement of certain employees as well as managing trustees were recorded.
5. The seized materials were explained to be concessions provided to the students by the management.
6. The A.O. based on the conclusion that cash receipts were recorded as concessions in the books of account, made additions for alleged violation of section 13(1)(c).
7. The Principal Commissioner passed an order cancelling the assessee’s registration granted under section 12A / 12AB w.e.f. AY 2021-22 and for all subsequent previous years in terms of section 12A(4) holding that there were specified violation in terms of explanations (a), (b) and (c) to section 12AB(4).
8. The additional ground of assessee was allowed by relying on National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC), since additional ground sought by the assessee does not require investigation of any facts and the action of the assessee was bonafide.
9. That the assessee had secured registration u/s 12A, which could not be cancelled u/s 12AB(4)(ii) until it remained in effect that is for the A.Y. 2021-22.
10. However, the registration could be cancelled from A.Y. 2022-23.
11. In other words, if there is any violation in the previous assessment year, that could not be a reason to cancel the registration granted for the A.Y. 2022-23 to 2026-27 as the Principal Commissioner’s assumption of jurisdiction u/s 12AB(4)(ii) was itself wrong.
12. The specific violation committed by the assessee in any of these assessment years was to be considered independently and not as a violation committed in A.Y. 2021-22 for cancelling the registration granted u/s 12AB for A.Y. 2022-23 to 2026-27.
13. The Principal Commissioner was at liberty to pass a fresh order of cancellation independently under section 12AB(4)(ii) for these assessment years.
#IslamicAcademyOfEducation
#BangaloreITAT
#28February2024
#Section12AB_4_ii
#ProcedureForFreashRegistration
#IncomeTaxNotices
#IncomeTaxCases
#incometaxcasesanalysis
#IncomeTaxLaw
#advocateamitkumargupta
#9811291390(Call only after taking time on whatsApp)
#[email protected]
#[email protected]
Link for some important videos:
1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...
2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...
3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...
4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...
5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...
Learn about the appellate and original jurisdiction on today's podcast.
60-Second Civics, Episode 3559: March 20, 2019
Subscribe and take the Daily Civics Qui...
Learn about the appellate and original jurisdiction on today's podcast.
60-Second Civics, Episode 3559: March 20, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Learn about the appellate and original jurisdiction on today's podcast.
60-Second Civics, Episode 3559: March 20, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Tim's Book Can Be Purchased Here: https://store.legal.thomsonreuters.com/law-products/Forms/Illinois-Appellate-Practice-Manual-2022-ed/p/106773191
Hope You Enjoy This Latest Installment!
In which Craig Benzine talks about the structure of the U.S. court system and how exactly it manages to keep things moving smoothly. You'll learn about trial courts, district courts, appeals courts, circuit courts, state supreme courts, and of course the one at the top - the U.S. Supreme Court. It’s all quite a bit to manage with jurisdictions and such, but it's important to remember that the vast majority of cases never even make it to court! Most are settled out of court, but also terms like mootness and ripeness are used to throw cases out altogether. Today, we're going to focus on how cases make it to the top, and next week we’ll talk about what happens when they get there.
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This powtoon video explains about the Introduction to the System of Court in Malaysia (the hierarchy of Courts).
This video further explains about the first jurisdiction of the Federal Court.
This video generally meant for non-law students in Malaysia.
In this video, we will discuss 💡 General Principles on Jurisdiction including the topics of Exclusive, Original, Appellate, and Concurrent Jurisdiction.
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✔️ Class: 11th
✔️ Subject: Political Science
✔️ Chapter: Judiciary (Chapter 6)
✔️ Topic Name: Appellate Jurisdiction - Judiciary
✔️ Topics Covered In This Video: Class 11 Political Science Chapter 6 Appellate Jurisdiction - Judiciary
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This is the 128th video of Indian Polity by M. Laxmikanth sixth edition.
# Appellate Jurisdiction
Appeals in constitutional matters
Appeals in civil matters
Appeals in criminal matters
Appeals by special leave
Watch the video for more details.
#upscpolity #laxmikanthpolitybook #laxmikanthpolityvideos #mlaxmikanthconstitution
Indian Polity by M. Laxmikanth Complete Analysis for all Competitive Exams Playlist - https://www.youtube.com/playlist?list=PL_K2YMR-A5WJ3KpnC6PSLN7f_BYw749xf
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Modern History - https://www.youtube.com/playlist?list=PL_K2YMR-A5WL9r800TcZBNnohv--U7Se0
Do you know the difference between original and appellate jurisdiction?
60-Second Civics, Episode 3560: March 21, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Link of full case : https://taxlawsonline.com/agtlol.html?80590df764a6
[2024] 119 ITR (Trib) 650 (ITAT[Bang])
[BEFORE THE INCOME-TAX APPELLATE TRIBUNAL — BANGALORE "C" BENCH]
ISLAMIC ACADEMY OF EDUCATION
v.
PRINCIPAL COMMISSIONER OF INCOME-TAX
CHANDRA POOJARI (Accountant Member) and SMT. MADHUMITA ROY (Judicial Member)
February 28, 2024.
Playlist: Section 12AB(4)(ii)
A.Y: 2021-22 | Assessee
Section 12AB: Procedure for fresh registration
Question: Whether violation in one year can justify cancellation of registration u/s 12A for other years?
1. The Principal Commissioner can cancel these registrations granted to a trust or institution:
(i) final registration or provisional registration granted u/s 12AB(1)(a)/(b)/(c) of the Income-tax Act, 1961.
(ii) final registration granted u/s 12AA(1)
2. The erstwhile provision did not cover cases of provisional registration granted u/s 12AB(1)(c).
3. Now, the provisional registration granted for the first time can also be cancelled by the authorities.
4. For the A.Y. 2021-22, pursuant to a search conducted at the assessee’s premises, certain documents were seized which contained details of alleged cash collection for admission of students, and the statement of certain employees as well as managing trustees were recorded.
5. The seized materials were explained to be concessions provided to the students by the management.
6. The A.O. based on the conclusion that cash receipts were recorded as concessions in the books of account, made additions for alleged violation of section 13(1)(c).
7. The Principal Commissioner passed an order cancelling the assessee’s registration granted under section 12A / 12AB w.e.f. AY 2021-22 and for all subsequent previous years in terms of section 12A(4) holding that there were specified violation in terms of explanations (a), (b) and (c) to section 12AB(4).
8. The additional ground of assessee was allowed by relying on National Thermal Power Co. Ltd. v. CIT [1998] 229 ITR 383 (SC), since additional ground sought by the assessee does not require investigation of any facts and the action of the assessee was bonafide.
9. That the assessee had secured registration u/s 12A, which could not be cancelled u/s 12AB(4)(ii) until it remained in effect that is for the A.Y. 2021-22.
10. However, the registration could be cancelled from A.Y. 2022-23.
11. In other words, if there is any violation in the previous assessment year, that could not be a reason to cancel the registration granted for the A.Y. 2022-23 to 2026-27 as the Principal Commissioner’s assumption of jurisdiction u/s 12AB(4)(ii) was itself wrong.
12. The specific violation committed by the assessee in any of these assessment years was to be considered independently and not as a violation committed in A.Y. 2021-22 for cancelling the registration granted u/s 12AB for A.Y. 2022-23 to 2026-27.
13. The Principal Commissioner was at liberty to pass a fresh order of cancellation independently under section 12AB(4)(ii) for these assessment years.
#IslamicAcademyOfEducation
#BangaloreITAT
#28February2024
#Section12AB_4_ii
#ProcedureForFreashRegistration
#IncomeTaxNotices
#IncomeTaxCases
#incometaxcasesanalysis
#IncomeTaxLaw
#advocateamitkumargupta
#9811291390(Call only after taking time on whatsApp)
#[email protected]
#[email protected]
Link for some important videos:
1) WHETHER TRIBUNAL CAN REMAND MATTER IN ENTIRETY WHERE DEPARTMENT DID NOT FILE CROSS APPEALS?- https://www.youtube.com/watch?v=gkqMk...
2) WHETHER ASSESSEE HAS ALSO TO CHALLENGE THE FINDINGS OF THE A.O THAT NOTICE HAS BEEN SERVED?- https://www.youtube.com/watch?v=XbZWh...
3) WHETHER EXTENDED TIME LIMIT U/S 149(1)(b) CAN BE USED ON THE BASIS OF SALES CONSIDERATION U/S 48?- https://www.youtube.com/watch?v=WuRt9...
4) WHETHER NOTICE SENT TO SECONDARY EMAIL IS VALID IF NOT SENT TO PRIMARY E-MAIL U/S 148?- https://www.youtube.com/watch?v=aAzHE...
5) WHETHER ENTRIES IN BOOKS OF ACCOUNTS CONCLUSIVE TO DETERMINE TAXABLE INCOME OF ASSESSEE?- https://www.youtube.com/watch?v=Rx8JQ...
Learn about the appellate and original jurisdiction on today's podcast.
60-Second Civics, Episode 3559: March 20, 2019
Subscribe and take the Daily Civics Quiz at http://civiced.org/60-second-civics
The show’s theme song is “Complacent” by Cheryl B. Engelhardt. You can find Cheryl online at cbemusic.com.
Many thanks to Audiogram for supporting the podcast. Visit https://getaudiogram.com/ and make your own audiograms!
Appellate jurisdiction is the power of a higher court to review decisions and change outcomes of decisions of lower courts. Most appellate jurisdiction is legislatively created, and may consist of appeals by leave of the appellate court or by right. Depending on the type of case and the decision below, appellate review primarily consists of: an entirely new hearing (a non trial de novo); a hearing where the appellate court gives deference to factual findings of the lower court; or review of particular legal rulings made by the lower court (an appeal on the record).
Under its standard of review, an appellate court decides the extent of the deference it would give to the lower court's decision, based on whether the appeal was one of fact or one of law.