Category: High Courts
Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C ABCAUS Case Law Citation:ABCAUS 3122 (2019) (08) HC Important case law relied upon by the parties: Pepsi Foods Pvt. Ltd. v. Assistant Commissioner of Income Tax (2014) 367 …
CGST Act not empower Govt. to frame rule providing lapse of ITC. Notification No. 20/2018 and Circular No.56/30/2018-GST quashed and declared ultra vires to that extent ABCAUS Case Law Citation:ABCAUS 3095 (2019) (08) HC Important case law relied upon by the parties:Dipak Vegetable Oil Industries Ltd. Vs. Union …
Order of remand by ITAT does not give rise to any substantial question of law warranting an appeal, under Section 260-A of the Income Tax Act ABCAUS Case Law Citation:ABCAUS 3094 (2019) (07) HC The instant appeals were filed under Section 260-A of the Income Tax Act, 1961 …
Certificate u/s 197 given by AO under dictation of superior officer bad in law. It’s a quasi-judicial decision has to be taken by the AO on objective criteria and relevant material – High Court ABCAUS Case Law Citation:ABCAUS 3093 (2019) (07) HC Important Case Law relied upon by …
Lack of significant discussion of every argument by ITAT does not constitute a substantial question of law – High Court upheld revision u/s 263 ABCAUS Case Law Citation:ABCAUS 3092 (2019) (07) HC The assessee had appealed under Section 260A of the Income Tax Act, 1961 (the Act) alleging …
Property acquired by ITD u/s 269UE-High Court asks CBDT to consider regularising ownership of bonafide purchaser on payment of difference in FMV ABCAUS Case Law Citation:ABCAUS 3083 (2019) (07) HC The instant Writ Petition was filed by a Cooperative Housing Society claiming to be the owners of land …
Notice u/s 263 issued by AO was held valid when notice itself stated that PCIT directed its issuance and AO signed it merely in his ministerial capacity ABCAUS Case Law Citation:ABCAUS 3081 (2019) (07) HC Important Case Laws Cited/relied upon by the parties:CIT Vs. Amitabh Bachchan, (2016) 384 …
GSTR-3B not a monthly return in lieu of Form GSTR-3. High Court quashes Finance Ministry Press release clarifying the last date for availing ITC relating to invoices issued during July 2017 to March 2018 ABCAUS Case Law Citation: ABCAUS 3053 (2019) (07) HC The Finance Ministry vide Press …
Non raising of limitation issue and participation in assessment proceeding not precludes assessee to raise such issue at a later stage nor law sanctions a void proceedings ABCAUS Case Law Citation: ABCAUS 3017 (2019) (06) HC The petitioner was aggrieved by the assessment order passed together with appellate …
FIR for GST evasion can be lodged under CPC if it discloses commission of cognizable offences punishable under IPC – High Court ABCAUS Case Law Citation: ABCAUS 2998 (2019) (06) HC Important Case Laws Cited/relied upon by the parties: Ajit Singh @ Muraha v. State of U.P., 2006 …