Category: High Courts

Reopening notice u/s 148 and order u/s 148A(d) quashed as it was issued by Jurisdictional AO and not by a Faceless AO In a recent judgment, Hon’ble Bombay High Court has quashed notice u/s 148 and order u/s 148A(d) as they were issued by the Jurisdictional Assessing Officer …

Once a finding of intent to avoid payment of tax recorded, the appellate authority before allowing appeal bound to reverse said finding of fact. In a recent judgment, Hon’ble Allahabad High Court has held that once the GST authorities have recorded a finding of fact that there was …

Appeal against inadequacy of sentence passed by special court in income tax prosecution cases dismissed by High Court  In a recent judgment, Hon’ble Karnataka High Court has dismissed the appeal filed by the Income Tax Department against inadequacy of sentence passed by special court in prosecution cases under …

Under GST Act, there is no specific provision which bounds selling dealer to disclose route to be taken during transportation of goods – High Court In a recent judgment, Hon’ble Allahabad High Court has held that  under the GST Act, there is no specific provision which bounds the …

Not generating e-Tax Invoice before movement of goods was human error in absence of finding of mens rea – High Court In a recent judgment, the Hon’ble Allahabad High Court has held that the error committed by the assessee for  not generating E Tax Invoice before movement of …

“LIC Mutual Fund” not ‘Public Financial Institution’, interest payable can not be disallowed u/s 43B In a recent judgment, Hon’ble Calcutta High Court has held that “LIC Mutual Fund” is not “Public Financial Institution” u/s 43B therefore interest payable can not be disallowed on the ground of non-compliance …

Mere creation of video conferencing (VC) meeting ID/Link does not absolve responsibility of offering personal hearing – High Court In a recent judgment, Calcutta High Court has held that mere creation of video conferencing (VC) meeting ID/Link, does not absolve the Faceless Assessment Unit from discharging its responsibility …

Dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable. In a recent judgment, Hon’ble High Court has held that once dropped Reassessment proceedings revived by corrigendum on change of opinion without any new material not allowable ABCAUS Case Law Citation:ABCAUS 4140 …

For payment of interest on refund of amounts paid as tax is quite different from amount seized from the possession of a person –High Court  In a recent judgment, Hon’ble High Court has held that for payment of interest, refund of amounts paid as tax or deemed tax …

Filing revised return in reply to show cause does not deprive assessee of opportunity to oppose proposed variation In a recent judgment, Hon’ble High Court of Orissa has held that filing revised return in response to show cause notice does not deprive assessee of opportunity to state his …