High Courts

  • Income Tax

High Court jails Deputy Commissioner of Income Tax as warning against contempt cases

High Court jails Deputy Commissioner of Income Tax in contempt case to send down a correct signal to Income Tax…

1 year ago
  • Income Tax

Date of initiation of penalty in assessment order is the relevant date u/s 275(1)(c) for limitation

Date of initiation of penalty proceedings in assessment order is the relevant date u/s 275(1)(c) for limitation purpose.  ABCAUS Case…

1 year ago
  • Income Tax

Faceless Assessing Officer can not extend time barring date in ITBA without statutory order

Faceless Assessing Officer can not extend time barring date in Income Tax Business Application without statutory order - High Court…

2 years ago
  • ICAI

Chartered Accountants to disclose criminal cases/convictions to ICAI

High Court directs ICAI to frame a policy for disclosure by CAs at qualifying stage/annually of criminal cases or convictions.…

2 years ago
  • Income Tax

Reassessment notice issued under old section 148 after 31.03.2021 invalid – High Court

Reassessment notice issued under old section 148 after 31.03.2021 invalid as reassessment provisions are substituted by Finance Act, 1921 with…

2 years ago
  • Income Tax

Faceless Assessment quashed, no password sent to join video conferencing

Faceless Assessment order quashed as no password was sent in the link to join video conferencing for the hearing ABCAUS…

2 years ago
  • Income Tax

Filling hypothetical income tax payment details in ITR to bypass e-filing portal validation

Filling hypothetical income tax payment details in ITR to bypass erstwhile e-filing portal validation – Prosecution u/s 277 quashed by…

2 years ago
  • Income Tax

ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal

ITAT can not dismiss appeal ex-parte without addressing merits of issues in appeal- Allahabad High Court ABCAUS Case Law CitationABCAUS…

2 years ago
  • Income Tax

CPC can not adjust refund in excess of 20% for disputed outstanding demand

CPC can not adjust refund in excess of 20% for disputed outstanding demand. Order u/s 245 or order u/s 220(6)…

3 years ago
  • Income Tax

Calcutta High Court stays section 194N for TDS on cash withdrawal from bank

Calcutta High Court stays section 194N for TDS on cash withdrawal from bank In the instant case, the petitioner had…

3 years ago