Category: High Courts
Limitation for passing penalty order u/s 275 not apply where case is transferred to another AO causing delay in initiation of penalty– High Court reverses ITAT decision ABCAUS Case Law Citation: ABCAUS 2408 (2018) 07 HC The instant appeal was filed by the assessee against the order of …
Convents under the Generalate not entitled to 12A Exemption unless a separate entity, entitled to hold property for themselves and has absolute control of its affairs without interference from the Generalate ABCAUS Case Law Citation: ABCAUS 2407 (2018) 07 HC The instant appeal was filed by the assessee …
High Court declines to entertain Writ Petition against income tax penalty order in view of alternative remedy available by way of appellate provisions ABCAUS Case Law Citation: ABCAUS 2406 (2018) 07 HC The petitioner assessee had not submitted his return of income an audit reports for the relevant …
Rejection of Settlement application for not disclosing refund granted due to failure of chartered accountant to inform- High Court quashed the order ABCAUS Case Law Citation: ABCAUS 2396 (2018) 07 HC Important Case Laws Cited/relied upon by the parties: Vascon Engineers Ltd., vs. Income-tax Settlement Commission and Others …
Allahabad HC admits PIL against creation of ITAT Varanasi Bench alleging non constitution of permanant benches at Allahabad regularly to dispose of cases ABCAUS Case Law Citation: ABCAUS 2384 (2018) 06 HC Allahabad High Court has admitted a Public Interest Litigation (PIL) filed by the Income Tax Bar …
Income tax notice issued in the name of dead person is illegal. Revenue can nor plead ignorance as there is no provision requiting legal representative to to intimate death or cancel PAN– High Court The instant Writ Petition was filed by the appellant assessee seeking quashing of the …
There is no statutory bar for the Assessing Officer to rectify the assessment order even if an appeal is pending against it – High Court The instant Writ Petition was filed by the appellant assessee against the notice issued under section 154/155 of the Income Tax Act, 1961 …
Fees for technical services not cover order specific commission at small percentage of order value. Order wise commission based on order value not covered u/s 40(a)(i) ABCAUS Case Law Citation: ABCAUS 2378 (2018) 06 HC The instant appeal was filed against the order passed by the Income Tax …
Unspent amount of donations shown as current liabilities not income if received with stipulation to their use by the Charitable Trust-High Court ABCAUS Case Law Citation ABCAUS 2377 (2018) 06 HC The instant appeal was filed by the Revenue u/s 260-A of the Income Tax Act 1961against the …
Service of Income Tax notice to assessee in jail should be through Superintendent of the jail. High Court quashed order passed u/s 179 and 230 of Income Tax Act ABCAUS Case Law Citation ABCAUS 2370 (2018) 06 HC The instant writ was filed by the petitioner against the …