Category: High Courts
Revision u/s 263 upheld as AO had not formed any opinion but erroneously allowed the capital expenses as revenue causing a clear prejudice – High Court ABCAUS Case Law Citation: ABCAUS 2422 (2018) 07 HC The instant appeal was filed by the assesseee against the order of the …
Non constitution of GST Appellate Tribunal in the State of Uttar Pradesh-High Court calls personal affidavit from Principal Secretary on reasons for delay and steps taken till date. ABCAUS Case Law Citation: ABCAUS 2418 (2018) 07 HC The instant writ petition had been filed against the proceedings under …
Expenses on Business Management Course abroad for directors son held as not incurred wholly and exclusively for the purpose of business of assessee ABCAUS Case Law Citation: ABCAUS 2417 (2018) 07 HC The instant appeal was filed by the appellant company against the order passed by the Income …
Repetition in calculating amount of escaped income was non-application of mind by the AO who persisted with his mistaken belief in rejecting objections but also in adding the entire amount to the returned income – High Court ABCAUS Case Law Citation: ABCAUS 2412 (2018) 07 HC The instant …
Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation of penalty– High Court reverses ITAT decision ABCAUS Case Law Citation: ABCAUS 2408 (2018) 07 HC The instant appeal was filed by the assessee against the order of …
Convents under the Generalate not entitled to 12A Exemption unless a separate entity, entitled to hold property for themselves and has absolute control of its affairs without interference from the Generalate ABCAUS Case Law Citation: ABCAUS 2407 (2018) 07 HC The instant appeal was filed by the assessee …
High Court declines to entertain Writ Petition against income tax penalty order in view of alternative remedy available by way of appellate provisions ABCAUS Case Law Citation: ABCAUS 2406 (2018) 07 HC The petitioner assessee had not submitted his return of income an audit reports for the relevant …
Rejection of Settlement application for not disclosing refund granted due to failure of chartered accountant to inform- High Court quashed the order ABCAUS Case Law Citation: ABCAUS 2396 (2018) 07 HC Important Case Laws Cited/relied upon by the parties: Vascon Engineers Ltd., vs. Income-tax Settlement Commission and Others …
Allahabad HC admits PIL against creation of ITAT Varanasi Bench alleging non constitution of permanant benches at Allahabad regularly to dispose of cases ABCAUS Case Law Citation: ABCAUS 2384 (2018) 06 HC Allahabad High Court has admitted a Public Interest Litigation (PIL) filed by the Income Tax Bar …
Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is no provision requiting legal representative to to intimate death or cancel PAN– High Court The instant Writ Petition was filed by the appellant assessee seeking quashing of the …