High Courts

  • Income Tax

Consent for transfer of jurisdiction u/s 127 must not be given by authority subordinate to AA

Consent for transfer of jurisdiction u/s 127 of the assessee must be given by the appropriate authority not by a…

2 months ago
  • Income Tax

Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD

Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…

2 months ago
  • Income Tax

Prosecution u/s 276CC where assessee filed belated return – Allahabad HC admits application

Income tax prosecution u/s 276CC where assessee filed belated return under section 139(4) – Allahabad High Court admits application In…

2 months ago
  • negotiable instrument act

Limitation u/s 138 of NI Act starts after expiry of 15 days from receipt of notice- Allahabad HC

Limitation u/s 138 of NI Act starts after expiry of 15 days period to make payment from the date of…

2 months ago
  • Income Tax

Assessee mislead by claiming Bad debts written off but made provisions in balance sheet.

Assessee mislead by claiming deduction for Bad debts written off when in fact at the same time it treated the…

2 months ago
  • Income Tax

Prosecution u/s 276B quashed as delay in depositing TDS was due to staff maternity leave

Prosecution u/s 276B rws 278AA quashed by High Court as delay in depositing TDS was due to maternity leave of…

2 months ago
  • Income Tax

What is registered e-mail address of assessee for issue of notice u/s 148A(b)? High Court explains

What is registered e-mail address of assessee for issuance of notice u/s 148A(b)? Allahabad High Court explains, quashes re-assessment proceedings…

2 months ago
  • Income Tax

Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal

Reopening notice u/s 148A quashed as assessee’s reply was not visible on e-filing portal due to technical glitch In a…

2 months ago
  • Income Tax

Escapement of income u/s 147 has to be established with concrete information – HC

Escapement of income u/s 147 has to be established with concrete information under amended Act- High Court In a recent…

2 months ago
  • Income Tax

New allegation added in order passed u/s 148A(d). High Court declines interference.

New allegation added in order passed u/s 148A(d) not present in show cause notice u/s 148A. High Court declines interference.…

3 months ago