Category: High Courts

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 …

Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that there could be concurrent jurisdiction of two or more AOs over a particular assessee in terms of sub-section Section 120 (3) The instant Petition had been filed for …

CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue as assessment order made by Assessing Officer got merged with the order of the Appellate Commissioner. The instant appeals were filed by the Revenue challenging the orders passed by the Income Tax …

Penalty u/s 271D when claim of cash imprest was sham and facile. The cash was itilised for making fixed deposits in the name of the assessee. High Court remanded case to ITAT The instant appeal was preferred by the Revenue against the order passed by the Income Tax …

Additions made on grounds other than reasons to believe recorded u/s 148-SC dismisses SLP of the assessee. Due to difference between Courts, High Court referred issue for Full Bench In the instant appeal, the assessee had challeneged legality of re-assessment proceedings on three counts. First, non furnishing of …

Person summoned by CCI for investigation and recording statement has right to be represented by an advocate subject to procedure to be laid down – High Court The present appeal had been filed by the Competition Commission of India (CCI/ Appellant) against the judgment of the High Court …

Invoking Section 56(2)(viib) to share premium received in limited scrutiny was not beyond the jurisdiction of the AO as the issue of share premium being correctly offered to tax was linked to the said section-HC ABCAUS Case Law CitationABCAUS 2348 ( 2018) 05 HC The Petitioner was a …

Prosecution u/s 420 of IPC disentitles benefit of IDS-2016 as scheme not apply to prosecution of any offence punishable under Chapter IX or Chapter XVII of the IPC-High Court ABCAUS Case Law Citation: ABCAUS 2343 (2018) (05) HC By the Finance Act, 2016 Government came with a scheme …

Resigned Director liable to pay service tax for his period. High Court declined to stay arrest or appearance before DG GST Intelligence in connection with the investigation/enquiry