Category: High Courts
Show cause notice for penalty u/s 270A not specifying limb i.e. mis-reporting or under-reporting was bad in law – High Court In a recent judgment, the Hon’ble Delhi High Court has held that show cause notice for penalty u/s 270A not specifying limb i.e. mis-reporting or under-reporting was …
AO refused to accept Tax Audit Report as schedule were not signed by CA. High Court remanded the matter In a recent judgment, the Hon’ble High Court of Karnataka remanded the matter to Assessing Officer (AO) for fresh consideration where he refused to accept Tax Audit Report of …
AO not obliged to decided pointwise objection of assessee in response to notice u/s 148A(b) In a recent judgment, the Hon’ble Allahabad High Court has held that all merit objections raised by the assessee in response to a notice issued under Section 148A(b) of the Act are not …
Order u/s 148A(d) quashed for non furnishing vital information to assessee to rebut allegation of escapement of income In a recent judgment, the Hon’ble Allahabad High Court has set aside order passed u/s 148A(d) holding that when vital information was not furnished to assessee, due compliance of Section …
Financier taking possession of transport vehicle for non payment of loan is liable to pay road tax from the date of taking possession of the said vehicle In a recent judgment, the Hon’ble Allahabad High Court has held that a financier in possession of transport vehicle is liable …
High Court denies bail to the Income Tax staff involved in Muzaffarnagar tax refund scam In a recent judgment, the Hon’ble Allahabad High Court has denied bail to the Income Tax staff involved in Muzaffarnagar income tax refund scam ABCAUS Case Law Citation:ABCAUS 4056 (2024) (05) HC In …
Pr. CIT u/s 263 empowered to review orders passed by JCIT as Section 263 is inclusive one In a recent judgment, the Hon’ble High Court has held that Section 263 of the Income Tax Act, is inclusive one and include jurisdiction of the Pr.CIT to review the orders …
Merely describing a claim unacceptable or false without affording reasons unacceptable In a recent judgment, the Hon’ble Allahabad High Court has quashed the order passed u/s 73(1) of UPGST Act holding that merely describing a claim as unacceptable or false without dealing the explanation furnished by affording adequate …
AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order – High Court In a recent judgment, the Hon’ble High Court of Calcutta has held that once, assessee files response though belatedly, before passing the final order, the assessing …
In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …