Judgments Archive

Income Tax Prosecution for not disclosing foreign bank accounts. Petition for Joint Trial rejected in complaints u/s 276C and 277

Author: | Categories: Income Tax, Trial Court No comments
Income Tax Prosecution for not disclosing foreign bank accounts. Special Judge rejects petition for Joint Trial in all complaints u/s 276C and 277 ABCAUS Case Law Citation: ABCAUS 2292 (2018) (04) AC In the instant case, the petitioner husband and wife (collectively called “accused”) had filed revision petitions against

 

AO can not enhance assessment on an order of remand by ITAT-High Court

Author: | Categories: High Courts, Income Tax No comments
AO can not enhance assessment on an order of remand by ITAT. The Tribunal has no power to enhance assessment in appeal-High Court ABCAUS Case Law Citation: ABCAUS 2291 (2018) (04) HC The appellant assessee had filed the instant appeal was filed u/s 260A of the Income Tax Act,

 

UP Govt has no power to require TDF for inter state goods movement, seizure for want of TDF declared illegal

Author: | Categories: GST, High Courts No comments
UP Govt has no power to require TDF for inter state goods movement. Seizure of vehicle for want of TDF was illegal as E-way Bill System was not notified by Central Govt.-Allahabad High Court UP Govt had no power to require TDF for inter state goods movement. Seizure of vehicle

 

Deduction 54F-House used for commercial activity not counted for limit of one residential house-ITAT

Author: | Categories: Income Tax, ITAT No comments
Deduction 54F-House used for commercial activity not counted for limit of one residential house on the date of transfer of the original asset- ITAT ABCAUS Case Law Citation: ABCAUS 2289 (2018) (04) ITAT The appellant assessee was aggrieved by the order That the CIT(Appeals sustaining the addition made by

 

Levy of late fee u/s 234E before 01.06.2015-the judgment in favour of assessee needs to be followed -ITAT

Author: | Categories: Income Tax, ITAT No comments
Levy of fee u/s 234E before 01.06.2015-in view of difference between High Courts, the one in favour of assessee needs to be followed where decision of Jurisdictional High Court is not in against-ITAT ABCAUS Case Law Citation: ABCAUS 2288 (2018) (04) ITAT The assessee  had filed the instant appeal

 

Prosecution u/s 276CC for violation u/s 139(1) and 142(1) with or without adjudicatory proceedings

Author: | Categories: Income Tax, Trial Court No comments
Prosecution for violation u/s 139(1) and 142(1) quashed as penalty u/s 271F was deleted by CIT(A) and no adjudicatory proceedings were initiated u/s 142(1) ABCAUS Case Law Citation: ABCAUS 2287 (2018) (04) AC Important Case Laws Cited/relied upon by the parties K.C. Builders & Anr. Vs The Assistant Commissioner

 

Excise classification of coconut Oil in small packings-Appeals placed before Chief Justice

Author: | Categories: Excise, Supreme Court No comments
Excise classification of coconut Oil in small packings-In view of the difference of opinion, the Registry directed to place appeals before CJI ABCAUS Case Law Citation: ABCAUS 228 (2018) (04) SC Important Case Laws Cited/relied upon by the parties Rajasthan Oil Mills Vs. Commissioner of Central Excise 12014 (314) ELT 541  The Commissioner of Central Excise and the assessee(s) were