Category: High Courts

ITAT to obtain satisfaction from Misc. application on causes shown for not appearing on the date of hearing in original proceedings – High Court  In a recent judgment, Hon’ble High Court restored the case to ITAT as it had failed to obtain satisfaction from the miscellaneous application to …

Once an explanation is provided, it is incumbent upon GST authorities to examine it and come to a conclusion – Allahabad High Court quashed order u/s 74 of UPGST Act 2017  In a recent judgment, Hon’ble Allahabad High Court has set aside order passed u/s 74 of UPGST …

If HSN Code and rate of tax is similar, goods can not be detained for incorrect description of items transported. In a recent judgment, Hon’ble Allahabad High Court has held that when HSN Code and rate of tax is similar, goods can not be detained for mentioning incorrect …

NFAC order was set aside by High Court as notice sent by e-mails were received in ‘spam’ folder In a recent judgment, Hon’ble Kerala High Court has set aside appellate order passed by NFAC as the notice of hearing sent by e-mails were received in ‘spam’ folder and …

Revision u/s 263 was correct as AO did not conduct any enquiry to verify if land sold was beyond prescribed Municipal Limits – High Court. In a recent judgment, Hon’ble Delhi High Court held that the assessment order passed by the Assessing Officer (AO) was erroneous in so …

Addition confirmed by High Court as assessee failed to rebut presumption drawn u/s 68 rws 69A In a recent judgment, Hon’ble Chhattisgarh High Court confirmed the addition for cash deposit in bank account as AO, CIT(A) and ITAT gave concurrent finding that the assessee did not produce any …

Registration u/s 80G does not make a trust purely charitable so as to tax anonymous donations u/s 115BBC(1) – High Court  In a recent judgment, Hon’ble Bombay High Court has held that merely by registration u/s 80G a trust can not be said to be a charitable trust …

Unexplained credits in bank statements are taxable under section 69 – High Court In a recent judgment, Hon’ble Madras High Court has held that unexplained credits in bank statements are taxable under section 69 as this provision applies to unexplained investments that are not recorded in books of …

In case of loss of vehicle, the Road Tax authorities have power to write off the demand from the date the vehicle is lost In a recent judgment Hon’ble Allahabad High Court noted that in case the petitioner establishes the loss of vehicle, the authority has the power …

Order us/ 148A(d) set aside as it was a reproduction of notice showing AO had not considered the petitioner’s response.  In a recent judgment, Hon’ble Delhi High Court has set aside order us/ 148A(d) as the order was a reproduction of the notice indicating that the AO had …