Category: High Courts
AO not obliged to decided pointwise objection of assessee in response to notice u/s 148A(b) In a recent judgment, the Hon’ble Allahabad High Court has held that all merit objections raised by the assessee in response to a notice issued under Section 148A(b) of the Act are not …
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 …
Merely describing a claim unacceptable or false without affording reasons unacceptable In a recent judgment, the Hon’ble Allahabad High Court has quashed the order passed u/s 73(1) of UPGST Act holding that merely describing a claim as unacceptable or false without dealing the explanation furnished by affording adequate …
AO obliged to consider the response filed by assessee on e-filing portal though belatedly, before passing the final order – High Court In a recent judgment, the Hon’ble High Court of Calcutta has held that once, assessee files response though belatedly, before passing the final order, the assessing …
In calculating three-month limitation period for filing GST appeal, starting point is day following the date of communication of order. In a recent judgment, the Hon’ble Allahabad High Court has held that in calculating three-month limitation period u/s 107 of UPGST for filing GST appeal, starting point is …
Penalty for alleged double movement of goods on same e-way bill deleted as it was based was based only on vehicle driver’s statement In a recent judgment, the Hon’ble Allahabad High Court has deleted GST penalty u/s 129(3) for alleged double movement of goods on same e-way bill …
AO can not pass ex parte order five days after last hearing was fixed without notice to assessee even if assessee failed to seek adjournment on the date of last hearing In a recent judgment, the Hon’ble Allahabad High Court has held that AO can not pass ex …