High Courts

  • ICAI

There is no requirement to obtain NOC from previous auditor under CA Act 1949- High Court

There is no requirement to obtain NOC from previous auditor. Dissuading other CAs from taking up audit not object of…

5 years ago
  • Income Tax

Reopening done at the insistence of CIT held as change of opinion and vitiated in law

Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…

5 years ago
  • Income Tax

Revision u/s 263 merely for non-mentioning of assessee’s reply in assessment proceedings/order invalid

Revision u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…

5 years ago
  • Income Tax

Incriminating documents belonging to/containing information pertaining to assessee. Section 153C explained

Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…

5 years ago
  • GST

CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification/Circular declared ultra vires  

CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and…

5 years ago
  • Income Tax

Order of remand by ITAT not give rise to any substantial question of law warranting appeal

Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section…

5 years ago
  • Income Tax

Certificate u/s 197 for lower withholding tax given by AO under dictation of superior officer bad in law

Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to…

5 years ago
  • Income Tax

Lack of significant discussion of every argument by ITAT not substantial question of law

Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court…

5 years ago
  • Income Tax

Property acquired by ITD u/s 269UE-HC asks CBDT to consider regularising ownership of bonafide buyer

Property acquired by ITD u/s 269UE-High Court asks CBDT to consider regularising ownership of bonafide purchaser on payment of difference…

5 years ago
  • Income Tax

Notice u/s 263 issued by AO held valid as it was signed by AO in his ministerial capacity

Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO…

5 years ago