Category: High Courts
Cessation of Liability u/s 41 – Calcutta High Court demystifies the Income TaxLaw ABCAUS Neutral Case Law Citation:ABCAUS 3678 (2023) (02) HC Important Case Laws relied upon by parties:Commissioner of Income Tax vs. Sugauli Sugar Works Private Limited 1999) 236 ITR 519Chief Commissioner of Income Tax vs. Kesaria …
Reassessment proceedings u/s 148A under amended provisions and impact of the Taxation and Other Laws (Relaxation And Amendment of Certain Provisions) Act 2020 on limitation period – Allahabad High Court struck down CBDT Instruction ABCAUS Case Law Citation:ABCAUS 3675 (2023) (02) HC Important Case Laws relied upon by …
Future refunds can not be adjusted for TDS mismatch in terms of Section 205 of the Income Tax Act 1961 ABCAUS Neutral Case Law Citation:ABCAUS 3674 (2023) (02) HC In the instant case, the assessee had filed a Writ Petition before the Hon’ble High Court challenging the non payment …
Anticipatory bail granted to accused of using forged Income Tax Return (ITR) for taking bank loan ABCAUS Case Law Citation ABCAUS 3639 (2023) (01) HC In the instant case, the accused applicant had moved application before the High Court for anticipatory bail. Allegation against the accused-applicant was that …
Deemed dividend to be taxed in the hands of individual shareholder and not in the hands of Partnership Firm in which he is partner ABCAUS Case Law CitationABCAUS 3638 (2023) (01) HC In the instant case, the assessee had challenged the order passed by the Income Tax Appellate …
High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax Department ABCAUS Case Law Citation ABCAUS 3628 (2023) (01) HC Important Case Laws relied upon:Sebastian M. Hongray Vs. Union of India; (1984) 3 SCC 82.T.N. Godavarman Thirumulpad (102) …
Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose. ABCAUS Case Law CitationABCAUS 3618 (2022) (11) HC Important Case Laws relied upon by parties Principal Commissioner of Income-Tax vs. Mahesh Wood Products Pvt. Ltd.Principal Commissioner of Income-Tax vs. JKD …
Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order – High Court ABCAUS Case Law CitationABCAUS 3598 (2022) (05) HC In a recent case Hon’ble High Court has held that the act of the Faceless Assessing Officer extending the Time …
High Court directs ICAI to frame a policy for disclosure by CAs at qualifying stage/annually of criminal cases or convictions. ABCAUS Case Law Citation ABCAUS 3569 (2022) (01) HC High Court has directed ICAI to frame a policy and a mechanism for disclosure by chartered accountants at the …
Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with effect from 01.04.2021. ABCAUS Case Law CitationABCAUS 3565 (2021) (12) HC Important case law relied referred:Union of India & Ors. Vs. S. Srinivasan, (2012) 7 SCC 683Palak Khatuja …