Category: High Courts

Since UPGST Authorities unable to inform when notice sent by GSTN Portal may have been retrieved or downloaded, no inference may be drawn as to the actual date and time of such service.  In a recent judgment, Hon’ble Allahabad High Court has held that to the extent there …

High Court declines plea of assessee that Income Tax Department wrongly read amount of cash deposit of Rs. 250000 Cr (credit) as Rs. 2.50 crores. In a recent judgment, Hon’ble Allahabad High Court declined to entertain plea of the assessee that Income Tax Department wrongly read amount of …

Stipulation of 120 days for release of seized jewellery/gold u/s 132B is directory not mandatory – Delhi High Court In a recent judgment, Hon’ble Delhi High Court has held that in view of section 132B(4), the stipulation of 120 days for release of seized jewellery/gold is directory not …

Notice u/s 148 set-aside and remitted back since the assessee’s e-mail was inactive leading to all notices go un-noticed In a recent judgment, Karnataka High Court has set-aside notice u/s 148 and order passed u/s 147 since the assessee’s e-mail was inactive and therefore all notices went un-noticed …

AO after dropping an issue in assessment u/s 143(3) for lack of evidence is competent to re-open such issue upon gathering necessary information – Calcutta High Court In a recent judgment, Hon’ble Calcutta High Court has held that the jurisdictional assessing officer after having dropped an issue on …

Assessee cannot be granted immunity from prosecution u/s 276B for late deposit of TDS merely because ultimately TDS was deposited belatedly – Delhi High Court In a recent judgment, Hon’ble Delhi High Court has held that an assessee cannot be granted immunity from prosecution under section 276B for …

High Court sets aside demand notices in respect of a period, for which the assessee had discharged tax liability under SVLDRS In a recent judgment, Hon’ble Bombay High Court has held that the demand of service tax interest and penalty in respect of a period, for which the …

Addition u/s 69A confirmed as alleged capital contribution by partners was deposited in bank account of assessee not in account of partnership firm In a recent judgment, Andhra Pradesh High Court confirmed addition under section 69A of Income Tax Act as the alleged capital contribution by the partners …

Allahabad High Court grants bail to Chartered Accountant accused in a GST evasion to the tune of more than 40 crores In a recent judgment, Hon’ble Allahabad High Court has granted bail to a Chartered Accountant accused in a GST evasion to the tune of more than 40 …

Resolution Professional can’t claim income tax refund for a period prior to approval of the resolution plan In a recent judgment, Orissa High Court has held that A Resolution Professional can’t claim income tax refund for a period prior to when he stepped in and managed affairs of …