Category: High Courts
Voluntary disclosure in all cases cannot absolve liability of concealment penalty. High Court confirmed penalty u/s 271(1)(c) for deferral/avoidance of tax. Willful concealment is not an essential ingredient for attracting civil liability as is the case in the matter of prosecution under section 276C – High Court ABCAUS Case …
Reopening notice u/s 148 quashed as Revenue was indulging in fishing by way of scrutinizing again something that had been specifically gone into- High Court ABCAUS Case Law Citation: ABCAUS 2121 (2017) (11) HC Important Case Laws Cited/relied upon by the parties: Phool Chand Bajrang Lal & …
Department can file appeal notwithstanding Monetary Limits if issue decided by the CIT-Appeals or Tribunal is contrary to the judgments of the Supreme Court-High Court ABCAUS Case Law Citation: ABCAUS 2119 (2017) (11) HC Under the Income Tax Act, 1961 (the Act), section 268A authorises the Central …
CIT can exercise powers u/s 263 despite assessee’s appeal on that or some other aspect if the same was the subject matter of AO’s order, if in his opinion, it was erroneous-High Court ABCAUS Case Law Citation: ABCAUS 2119 (2017) (11) HC The Challenge/Grievance: The assessee was …
Findings of Disciplinary Committee of ICAI related to misconduct by chartered accountants would ordinarily not be disturbed unless found to be unjust, unwarranted or contrary to law. High Court can not re-appreciate evidence on record or assess the findings of the Committee as an Appellate Authority-Gujarat High Court …
Delhi High Court strucks down seven ICDS as ultra vires with CBDT Notification Nos. 87 and 88 dated 29th September 2016 and Circular No. 10 of 2017 ABCAUS Case Law Citation: ABCAUS 2117 (2017) (11) HC The Challenge/Grievance: The Petitioners had challenged the constitutional invalidity of: (i) …
No deemed abandoning of trade mark registration application on the ground that applicant failed to file counter to opposition filed if notice was not served – High Court ABCAUS Case Law Citation: ABCAUS 2116 (2017) (11) HC The Challenge/Grievance: The petitioner was aggrieved by the order passed …
Adding new source of income by CIT-A is beyond his powers u/s 251 of Income Tax Act if such new source is not dealt with by the Assessing Officer – High Court ABCAUS Case Law Citation: ABCAUS 2110 (2017) (11) HC Important Case Laws Cited/relied upon by …
Reassessment quashed for being a change of opinion when view and opinion formed by AO in original assessment were doubted as erroneous-High Court ABCAUS Case Law Citation: ABCAUS 2108 (2017) (10) HC The Challenge/Grievance: The Petitioner company had filed two writ petitions impugning notices issued under Section …
ITC under DVAT can not be denied to a bona fide purchaser who enters into a purchase with a registered selling dealer who issued a tax invoice reflecting TIN number-High Court ABCAUS Case Law Citation:ABCAUS 2107 (2017) (10) HC The Challenge/Grievance:A bunch of writ petitions had been filed …
