Category: High Courts

Bank Cash Credit / Overdraft account which has not been utilized or availed can not be attached by Income Tax Authorities u/s 226   In a recent judgment, the Hon’ble High Court has held that bank Cash Credit / Overdraft account, which has not been utilized or availed …

Two distinct, non-adjacent flats at opposite ends of two different floors does not fulfill the criteria for exemption under Section 54F  – Delhi High Court In a recent judgment, Delhi High Court held that use of the word ‘a‘ in Section 54F of the Income Tax Act denotes …

ITD to provide link to assessee to file appeal with new PAN when assessment order was passed in old PAN – High Court In a recent judgment, Hon’ble Kerala High Court directed Income Tax Department to provide a link in to assessee to file appeal in e-portal with …

AO whether obliged to decided pointwise objection of assessee in response to notice u/s 148A(b) – Supreme Court admits SLP of the assessee  In a recent judgment, the Hon’ble Allahabad High Court had held that all merit objections raised by the assessee in response to a notice issued …

High Court directs return of passports to directors accused of tax evasion u/s 276C, 277 of income Tax Act 1961 In a recent judgment, the Hon’ble High Court of Madras has directed return of passports to directors of company accused of offences u/s 276C for willful attempt to …

Chartered Accountants guilty of misconduct on bringing disrepute to the profession whether or not related to his professional work – Delhi High Court confirms penalty in set aside proceedings In 2018 Supreme Court had over ruled the judgment of Delhi High Court and held that a Chartered Accountants …

If Society has both charitable and religious objects, registration u/s 12AA can not be denied by invoking provisions of section 13(1)(b) – High Court  In a recent judgment, Hon’ble Chhattisgarh High Court upheld the order of the ITAT that when the Society has both charitable as well as …

There is no overlap between two phrases “concealment of particulars of his income” and “furnished inaccurate particulars of income” – High Court upheld ITAT in deleting penalty u/s 271(1)(c) for not specifying limb of applicable charge.  In a recent judgment, Hon’ble Delhi High Court has held that where …

ITAT to obtain satisfaction from Misc. application on causes shown for not appearing on the date of hearing in original proceedings – High Court  In a recent judgment, Hon’ble High Court restored the case to ITAT as it had failed to obtain satisfaction from the miscellaneous application to …

Once an explanation is provided, it is incumbent upon GST authorities to examine it and come to a conclusion – Allahabad High Court quashed order u/s 74 of UPGST Act 2017  In a recent judgment, Hon’ble Allahabad High Court has set aside order passed u/s 74 of UPGST …