High Courts

  • Income Tax

Allahabad HC admits PIL against creation of ITAT Varanasi Bench

Allahabad HC admits PIL against creation of ITAT Varanasi Bench alleging non constitution of permanant benches at Allahabad regularly to…

6 years ago
  • Income Tax

Income tax notice issued in the name of dead person is illegal, Revenue can not plead ignorance – HC

Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is…

6 years ago
  • Income Tax

No statutory bar for AO to rectify assessment order even if appeal is pending against it – HC

There is no statutory bar for the Assessing Officer to rectify the assessment order even if an appeal is pending…

6 years ago
  • Income Tax

Fees for technical services not cover order specific commission at small percentage of order value

Fees for technical services not cover order specific commission at small percentage of order value. Order wise commission based on…

6 years ago
  • Income Tax

Unspent amount of donations shown as current liabilities not income if received with stipulation to their use – HC

Unspent amount of donations shown as current liabilities not income if received with stipulation to their use by the Charitable…

6 years ago
  • Income Tax

Service of Income Tax notice to assessee in jail should be through Superintendent of jail – High Court

Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order…

6 years ago
  • Income Tax

Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal

Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that…

6 years ago
  • Income Tax

CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue – High Court

CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue as assessment order made…

6 years ago
  • Income Tax

Penalty u/s 271D when claim of cash imprest was sham and facile-Case remanded to ITAT

Penalty u/s 271D when claim of cash imprest was sham and facile. The cash was itilised for making fixed deposits…

6 years ago
  • Income Tax

Additions made on grounds other than reasons to believe recorded u/s 148-matter referred to Full Bench

Additions made on grounds other than reasons to believe recorded u/s 148-SC dismisses SLP of the assessee. Due to difference…

6 years ago