Category: High Courts

When CIT(A) order to remand case to AO was set aside without interfering with direction to delete addition, order of AO did not automatically revive. In a recent judgment, Kolkata High Court has held that when High Court set aside CIT(A) order to remand the case but did …

ITC can’t be denied on ground that supplier’s registration was cancelled subsequently when supplier had filed GSTR-1 and GSTR-3B for the relevant period. In a recent judgment, Allahabad High Court has held that ITC can’t be denied on ground that the supplier’s registration was cancelled subsequently to the …

Addition quashed as alleged manipulation in share prices was merely a speculation and assumption of Assessing Office In a recent judgment, Hon’ble Rajasthan High Court has quashed addition made on account of bogus and dubious share transaction observing that shares have been manipulated was merely a speculation and …

When assesee did not deduct TDS on account of interim stay of High Court, it can’t be regarded as assessee in default under section 201(1) of the Income Tax Act. In a recent judgment, Hon’ble Kerala High Court has held that when assessee did not deduct TDS on …

High Court condoned delay in filing Form 10B as the failure was in the 1st Year of operation of the Trust. In a recent judgment, Hon’ble madras High Court condoned delay in filing Form 10B as the failure was in the 1st Year of operation of the Trust. …

Over 30 approvals u/s 153D granted within minutes amounted to total non-application of mind – Bombay High Court In a recent judgment, Bombay High Court upheld that over 30 approvals u/s 153D granted within minutes amounted to total non-application of mind and the so-called discussions between the official …

High Court directed ITD to consider condonation of delay in filing ITR for four years as the COVID-19 pandemic constituted a force majeure event In a recent judgment, Hon’ble Madhya Pradesh High Court directed Income Tax Department to consider the request of the Petitioner for condonation of delay …

If address of consignor or consignee is correct, merely for wrong PIN code, the proceedings u/s 129 can not be initiated – High Court In a recent judgment, Hon’ble Allahabad High Court quashed order under section 129(3) of GST Act holding that when goods in question was accompanied …

Condonation of delay in filing Form 10B/ITR. ill-health resulting in demise of executive trustee was a bonafide reason In a recent judgment, Hon’ble Karnataka High Court has held that ill-health and subsequent demise of the executive trustee of the assessee trust constituted bona fide reasons for condonation of …

Cancellation or Suspension of GST registration would be counterproductive and work against the interest of the revenue – HC In a recent judgment, Hon’ble Calcutta High Court observed that suspension/revocation of the GST registration would be counterproductive and work against the interest of the revenue as the assessee …