Category: High Courts
High Court declined to interfere with acquitting the assessee from prosecution u/s 278AA launched by Income Tax Department for non deposit of TDS within due dates. In a recent judgment, Hon’ble Delhi High Court declined to interfere with Trial Court judgment acquitting the assessee from prosecution under section …
Limitation to issue notice 148 to legal representative do not apply from the first notice issued to deceased father – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has held that limitation to issue notice 148 of the Income Tax Act, 1961 to the legal …
Assessment order set aside as show cause notice was sent to the chartered accountant of the assessee who neither informed regarding notice nor filed any reply. In a recent judgment, Karnataka High Court set aside the assessment order as the show cause notice was sent to the chartered …
CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. In a recent judgment Delhi High Court has held that CPC cannot continue to rectify and re-rectify the intimation under Section 143(1)(a) repeatedly. ABCAUS Case Law Citation:4569 (2025) (05) abcaus.in HC In the instant case, …
Electric Vehicle to be eligible for tax exemption in Uttar Pradesh must fulfil twin conditions of both purchase and registration of vehicle in Uttar Pradesh In a recent judgment Allahabad High Court has held that in order to be eligible for tax exemption to electric vehicles, twin conditions …
In terms of Section 75(4) of GST Act, 2017 it is incumbent to grant an opportunity of personal hearing even if the same is not asked for. In a recent judgment, Hon’ble Allahabad High Court has reiterated that in terms of the mandate of Section 75(4) of GST …
Under GST provisions determination of tax can not take place against a deceased person. Section 93 only deals with liability to pay tax In a recent judgment, Allahabad High Court has held that under GST provisions determination of tax can not take place against a deceased person. The …
GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a nullity In a recent judgment, High Court has held that GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a …
High Court set-aside order of PCIT u/s 119(2)(b) and condoned the delay in filing the returns due to genuine hardship as contemplated in the Circular. In a recent judgment, Karnataka High Court set-aside the order passed by the PCIT under Section 119(2)(b) and condone the delay in filing …
When bye-laws authorised Secretary, mere absence of resolution would not make Petition filed by Secretary non-maintainable – High Court In a recent judgment, Allahabad High Court has held that when bye-laws of the society categorically provided that the proceedings by or against the Society shall be conducted under …
