Category: High Courts

Assessing Officer to give list of judgments he wish to rely in taking an adverse view against the assessee. In a recent judgment, the Hon’ble Rajasthan High Court remanded the case and directed that if Assessing Officer is going to rely on any judicial pronouncement of any Court …

A mere error in exercise of jurisdiction would not vitiate the legality and validity of the proceedings and the said order was valid unless set aside In a recent judgment, Hon’ble Orrisa High Court has declined to invoke extraordinary jurisdiction against the revision order passed under State Sales …

Unless the delay in filing is condoned, the appeal cannot be said to have come into existence in the eyes of law. In a recent judgment, Hon’ble High Court has held that limitation is jurisdictional issue. unless the delay in filing is condoned, the appeal cannot be said …

Mentioning different place of loading of goods in the e-way bill generated from the common portal held violation of section 129 of CGST Act, 2017. In a recent judgment, Hon’ble High Court has held that mentioning different place of loading of goods in the e-way bill generated from …

ITAT to examine AMCs to find out whether TDS is required to be deducted under Section 194C or 194J In a recent judgment, Hon’ble Bombay High Court remanded case for re-examination of the AMCs to find out whether TDS ought to have been deducted under Section 194C or …

Money accumulated by fraud and deception not income from trade and business but is proceeds of crime – High Court In a recent judgment, Hon’ble Delhi High Court has held that money accumulated by fraud and deception can not be said to have been earned by trade and …

Payments made to honorary doctors by the hospital were professional payments liable to TDS u/s 194J not under section 192 as salary. In a recent judgment, Bombay High Court held that payments made to honorary doctors by the hospital were professional payments liable to TDS u/s 194J and …

Provision for discount allowed as expenses as it had been discharged fully in the subsequent Assessment Year. In a recent judgment, the Karnataka High Court upheld the allowance of provision for discount following the matching principle as it had been discharged fully in the subsequent Assessment Year. ABCAUS …

Order u/s 148A(d) set aside as sanctioning authority wrongly recorded that no response was filed in response to the notice issued u/s 148A(b). In a recent judgment, Hon’ble Calcutta High Court held that the order u/s 148A(d) was vitiated as the sanction granting authority had wrongly recorded that …

Assessment proceeding was vitiated by not taking cognisance of a valid revised return by which original return stood obliterated. In a recent judgment, Hon’ble Tripura High Court has held that once the assessee has a right to file a revised return, and such a revised return was filed …