Category: High Courts
Section 293 puts absolute bars to filing suit in Civil Courts with regard to any proceedings held under the Income Tax Act – Allahabad High Court. ABCAUS Case Law Citation:ABCAUS 3202 (2019) (12) HC Important case law relied upon by the parties:Commissioner of Income Tax and another. Vs. …
Prosecution 276C for wilful attempt to evade tax stayed during pendency of appeal as its outcome would have bearing on the prosecution against the petitioners. ABCAUS Case Law Citation:ABCAUS 3181 (2019) (10) HC Important case law relied upon by the parties:K.C.Builders v. Assistant Commissioner of Income Tax : …
Notice u/s 143(2) issued in the name of dead person, assessment completed in the name of the deceased assessee through legal heirs set aside as invalid ABCAUS Case Law Citation:ABCAUS 3174 (2019) (10) HC Important case law relied upon by the parties:CIT vs M HemanathanSavithriammal v. State of …
Directions u/s 144A does not affect applicability of decision of the Supreme Court in GKN Driveshaft for disposing off objections to reopening ABCAUS Case Law Citation:ABCAUS 3173 (2019) (10) HC Important case law relied upon by the parties:M/s. Deepak Extrusions Pvt. Ltd. vs. The Deputy Commissioner of Income …
High Court refuses to quash prosecution proceedings u/s 276C, directs prayer for bail be considered and decided if applicant surrenders before Trial court ABCAUS Case Law Citation:ABCAUS 3170 (2019) (10) HC Important case law relied upon by the parties:Amrawati and another Vs. State of U.P. 2004 (57) ALR …
Opposition of trade mark registration before Registrar is a quasi judicial proceedings and can not be termed as groundless threats u/s 142 of the Trademarks Act. ABCAUS Case Law Citation:ABCAUS 3168 (2019) (10) HC Important case law relied upon by the parties:Sidharth Wheels Pvt. Ltd. Vs. Bedrock Ltd. …
Addition u/s 68 upheld as cash was deposited in bank by the loan creditor immediately before transfer and was poor being not an income tax assessee ABCAUS Case Law Citation:ABCAUS 3148 (2019) (09) HC Important case law relied upon by the parties:Commissioner of Income Tax versus Deen Dayal …
Law as on 1st day of assessment year not applicable to financial year in respect of amendments coming into force after first day of April of financial year. ABCAUS Case Law Citation:ABCAUS 3147 (2019) (09) HC Important case law relied upon by the parties:Badri Prasad & ors. vs. …
Evidentiary value of a statement made on oath by the assessee to the income tax authority in survey proceedings u/s 133A of the Income Tax Act-High Court explains ABCAUS Case Law Citation:ABCAUS 3144 (2019) (09) HC Important case law relied upon by the parties:Paul Mathews and Sons v. …
Interest awarded in motor accident claim cases from the date of the Claim Petition till passing of award/judgment not taxable, being not an income. ABCAUS Case Law Citation:ABCAUS 3142 (2019) (09) HC Important case law relied upon by the parties:Rama Bai and ors. vs. Commissioner of Income Tax, …