Category: High Courts

Notice u/s 148A(b) not signed physically or digitally is illegal, invalid and inoperative – High Court In a recent judgment, High Court of Karnataka has held that Notice u/s 148A(b) was illegal on two counts first notice was not signed physically or digitally secondly, notice prescribed less than …

Assessment Order passed without giving copy of valuation report to assessee quashed by High Court In a recent judgment, High Court of Telangana has quashed Assessment order passed based upon valuation report without giving copy of valuation report to assessee. ABCAUS Case Law Citation:ABCAUS 4108 (2024) (06) HC …

Unless proved that AO used power u/s 142(2A) with mala fide intention, the writ court not to interfere – High Court  In a recent judgment, the Hon’ble Jharkhand High Court has held that unless it is demonstrated by producing materials to the satisfaction of the Court that the …

Notice under Section 148(A)(b) was defective as the assessee was dead earlier to its issuance – Karnataka High Court. In a recent judgment, the Hon’ble Karnataka High Court has held that notice under Section 148(A)(b) was defective on the ground that the assessee was dead earlier to it …

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 …

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 …