Category: High Courts

Appointments of advocates on Income Tax panel not equitable and without consideration of the issue of law involved vis-a-vis experience of Advocate – Bombay HC

Appointments of advocates on Income Tax panel not equitable and without consideration of the issue of law involved visavis the experience of the Advocate – Bombay High Court Case Law : ITA No. 2287/2013  The Commissioner of Income Tax (Appellant) vs. M/s. TCL India Holdings Pvt.Ltd (Respondent) Date of Judgment: 12th July 2016 …

CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him guilty of misconduct

CA providing fake accommodation entries banned/removed from practice for life by PH High Court on reference by ICAI holding him guilty of misconduct. Case Law Details: Civil Reference No. 5 of 2012 (O&M) Institute of Chartered Accountants of India (Petitioner) v. Vivek Kapoor and others (Respondents) Date of …

Service tax Department can not audit under rule 5A2-Delhi HC quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to FA

Service tax Department can not audit under rule 5A(2)-Delhi High Court quashes/Strikes down Rule 5A2 and Notification 23/2014 Circular 181/7/2014 Ultra Vires to Finance Act. Case Law Details: W.P.(C) 5192/2015 & CM No. 9417/2015 Mega Cabs Pvt. Ltd (Petitioner) vs. UOI and Ors (Respondents) Date of Judgment: 03/06/2016 …

Section 292BB can not cure time barred notice us 1432 issued after prescribed time limit. There is distinction between issue, service of notice-Allahabad HC

Section 292BB can not cure time barred notice us 143(2) issued after prescribed time limit. There is distinction between issue and service of notice-Allahabad High Court Case Law Details: Income Tax Appeal: No. 58 of 2016 Appellant :- Commissioner Of Income Tax (Exemption), Lucknow Respondent :- M/S Sushila Umrao …

Fresh tangible material not required to reopen if return processed u/s 143(1) and intimation is sent. AO to form only reasons to believe that income escaped-Delhi High Court

Fresh tangible material not required to reopen an assessment where the initially the return of income is processed u/s 143(1) and an intimation is sent to the assessee, the reopening of such assessment requires the AO to form reasons to believe that income has escaped assessment, but such reasons do …

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to change of opinion

Reopening us 147 148 invalid if assessee replied questionnaire raising specific queries during original assessment as it would amount to change of opinion-Delhi High Court. Case Law Details: WP(C) 2526/2015 Allied Strips Limited (Petitioner) vs. Assistant Commissioner of Income Tax  (Respondent) Date of Judgment: 12/05/2016 Coram: Justice Sanjeev …