Category: High Courts

Rectification order u/s 154 quashed by High Court, CPC directed to give Foreign Tax Credit In a recent judgment, the Hon’ble Madras High Court has set aside the rectification order passed u/s 154 and directed Centralized Processing Center (CPC) Bengaluru to take into consideration the Foreign Tax Credit …

Income tax prosecution u/s 276B rws 278B – Trial Court directed to consider Immunity in terms of CBDT circular In a recent judgment, the Hon’ble Allahabad High Court in a case of income tax prosecution u/s 276B r.w.s. 278B for late deposit of TDS has given liberty to …

Mere use of expression “Yes, I am satisfied” cannot be considered to be a valid approval u/s 148 – High Court In a recent judgment, the Hon’ble Delhi Court has held that the mere use of expression “Yes, I am satisfied” for issuance of notice under Section 148 …

Even admission of assessee without corroborative evidence cannot be made basis for addition – High Court In a recent judgment, the Hon’ble Rajasthan High Court has held that the admission of the assessee in absence of any corroborative evidence to strengthen the case of the Revenue cannot be …

High Court criticises ITAT for change in its stand on applicability of amendment to section 14A In a recent judgment, the Hon’ble Guwahati High Court has criticised ITAT for change in its stand on applicability of amendment to section 14A observing that authority discharging judicial functions is expected …

GST Proceedings u/s 73 if finalized cannot be reopened u/s 74 except the case of fraud or wilful mis-statement or suppression of facts to evade tax.  In a recent judgment, the Hon’ble Allahabad High Court has held that if the proceedings under Section 73 of the CSGT Act …

High Court not to interfere with dismissal of appeal being barred by limitation In a recent judgment, Hon’ble Allahabad High Court has declined to interfere with dismissal of appeal against cancellation of GST registration being barred by limitation. ABCAUS Case Law Citation:4259 (2024) (09) abcaus.in HC In the …

Adjustment of ITC appearing in second GSTN  when two GSTN allotted – Hon’ble High Court directs fresh order to be passed. In a recent judgment, the Hon’ble Allahabad High Court has quashed the GST demand and directed GST authorities to pass a fresh order allowing adjustment of ITC …

PCIT approval for reopening was without application of mind as despite response it said no reply was submitted by the assesse u/s 148A(b) of the Act  In a recent judgment, Hon’ble Allahabad High Court has quashed order u/s 148A(d) and notice issued u/s 148 observing that PCIT approval …

Re-assessment concluded prior to Supreme Court judgment in Ashish Agarwal can not be opened afresh In a recent judgment, Hon’ble Delhi High Court has held that Income Tax Department was not justified in issuing notices afresh seeking to reopen the proceedings u/s 147 which had been concluded prior …