Category: High Courts

In UP schools are exempted from house tax but not from water tax & sewerage tax – Allahabad High Court In a recent judgment, Allahabad High Court has held that In Uttar Pradesh schools are exempted from house tax but no such exemption is available for levy of …

If amount of TDS has already been deposited though belatedly, to allow the proceeding u/s 276B/278B will be abuse of process of law – High Court   In a recent judgment/order Hon’ble Jharkhand High Court has quashed criminal proceedings u/s 276B and 278B of the Income Tax Act, 1961 …

Proviso to Section 10(38) of the Act cannot be read in the reverse to mean that if the gains are not included as book profits under Section 115JB of the Act, the exemption u/s 10(38) can be denied – High Court In a recent judgment, Hon’ble High Court …

Finding recorded by lower authorities on the basis of evidence can not be interfered with by the third Appellate Court – High Court In a recent judgment, Hon’ble Guwahati High Court has held that finding once recorded by both the lower authorities on the basis of evidence with …

Powers and statutory discretion conferred on the commissioner of income tax to condone delay u/s 119(2)(b) ought to be judiciously exercised so that undue hardship to the assessee is avoided – High Court In a recent judgment, Hon’ble Bombay High Court has observed that powers and statutory discretion …

Section 271J Penalty on CAs was challenged in Madras High Court. The Court had accepted the writ petition. However, the appeal was dismissed for non appearance of Petitioner In a recent judgment, Madras High Court dismissed the Writ Petition challenging Section 271J Penalty on CAs. The Court had …

Assessment Order can not be passed if the objections filed by the assessee are pending before the DRP – High Court In a recent judgment, the Hon’ble Delhi High Court has held that notwithstanding the lack of information with the AO, if an objection has been filed and …

Bank Cash Credit / Overdraft account which has not been utilized or availed can not be attached by Income Tax Authorities u/s 226   In a recent judgment, the Hon’ble High Court has held that bank Cash Credit / Overdraft account, which has not been utilized or availed …

Two distinct, non-adjacent flats at opposite ends of two different floors does not fulfill the criteria for exemption under Section 54F  – Delhi High Court In a recent judgment, Delhi High Court held that use of the word ‘a‘ in Section 54F of the Income Tax Act denotes …

ITD to provide link to assessee to file appeal with new PAN when assessment order was passed in old PAN – High Court In a recent judgment, Hon’ble Kerala High Court directed Income Tax Department to provide a link in to assessee to file appeal in e-portal with …