Category: High Courts
Change of address in PAN Card not result change in Jurisdictional Assessing Officer automatically – High Court In a recent judgment, Hon’ble Patna High Court has held that change of address in PAN data base only facilitates service of notice in the changed address and it does not …
Change of opinion not a jurisdictional issue-Writ Petition against notice u/s 148 was dismissed by the High Court due to alternative remedy. In a recent judgment, Hon’ble High Court of Jharkhand has dismissed a Writ Petition against notice u/s 148 holding that change in opinion cannot be said …
Legal representatives can not be proceeded without following provisions u/s 148A(b) – High Court In a recent judgment, the Hon’ble High Court of Rajasthan has held that proceedings under the liability created against legal representatives of deceased assessee can be initiated but only after compliance of mandatory provisions …
Merely observing absence of financial difficulties does not amount to consideration of genuine hardship – High Court In a recent judgment, Hon’ble High Court of Karnataka has held that mere absence of financial difficulties as observed by the Commissioner of Income Tax by itself does not amount to …
No disallowance of late deposit of PF/ESI can be made without affording opportunity to assessee to show that the said payments were made within time In a recent judgment, Hon’ble Allahabad High Court remanded disallowance of late deposit of PF/ESI made without affording opportunity to assessee to show …
Orders passed u/s 148A(d) and 148 quashed for not providing copies of audit objection, all relevant documents and personal hearing In a recent judgment, Hon’ble Allahabad High Court quashed the orders passed under Section 148A(d) and under Section 148 for not providing copies of audit objection, all relevant …
Writ Court not to interfere if Petitioner has no defence to object to a special audit u/s 142(2A) In a recent judgment, Hon’ble High Court of Jharkhand has held that in a proceeding under Article 226 of the Constitution, the writ Court shall not exercise its discretionary jurisdiction …
No addition u/s 56(2)(viib) when no money/consideration was received by assessee on issue of shares which were allotted merely on account of conversion of outstanding loans In a recent judgment, Hon’ble High Court of Himanchal Pradesh has held that no addition can be made u/s 56(2)(viib) when no …
In a recent judgment, the Hon'ble Allahabad High Court has quashed the penalty order u/s 129 of UPGST Act 2017 holding that mentioning wrong place of delivery in e-way bill was human error in the absence of finding of mens rea for evading payment of tax
Assessee has right to get complete statements recorded against him and relied upon by the Income Tax Department during the assessment proceedings In a recent order, the Hon’ble High Court of Karnataka directed that complete statements recorded against assessee and relied upon by the Income Tax Department during …
