Category: High Courts

Date of order has to be date of personal hearing. Hon’ble High Court quashed GST order passed without personal hearing In a recent judgment, the Allahabad High Court has quashed order passed under Section 74 of the UPGST Act for not affording personal hearing observing that it is …

When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made u/s 69A as ‘unexplained money’. In a recent judgment, Hon’ble High Court at Calcutta has held that when the show cause notice proposed a variation as ‘unexplained cash …

AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of annexure to SCN u/s 148A(b) In a recent judgment, Hon’ble High Court of Madhya Pradesh has directed the Assessing Officer (AO) to pass order u/s 148A(d) only after …

Re-assessment order quashed for typographical mistake in reasons recorded  In a recent judgment, Hon’ble High Court of Jharkhand held that ex-parte re-assessment order passed u/s 147 and notice u/s 148 of the Income Tax Act, 1961 cannot be sustained in the eye of law especially in view of …

Matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy – High Court In a recent judgment, Hon’ble Allahabad High Court declined to invoke its Writ Jurisdiction against GST order and held that matters involving tax where provision of appeal …

Once Resolution Plan is approved by COC, it is binding on all stakeholders. High Court quashed Assessment order and penalty notice In a recent judgment, Hon’ble Delhi High Court has quashed assessment order holding that once Resolution Plan is approved by COC, it is binding on all stakeholders. …

Exemption u/s 54F can not be denied merely making wife & son as co-owners of property  In a recent judgment, Hon’ble High Court of Punjab and Haryana has held that merely mentioning the names of his wife and son as joint-owners of the property, would not dis-entitle assessee …

Notice u/s 148A(b) not signed physically or digitally is illegal, invalid and inoperative – High Court In a recent judgment, High Court of Karnataka has held that Notice u/s 148A(b) was illegal on two counts first notice was not signed physically or digitally secondly, notice prescribed less than …

Assessment Order passed without giving copy of valuation report to assessee quashed by High Court In a recent judgment, High Court of Telangana has quashed Assessment order passed based upon valuation report without giving copy of valuation report to assessee. ABCAUS Case Law Citation:ABCAUS 4108 (2024) (06) HC …

Unless proved that AO used power u/s 142(2A) with mala fide intention, the writ court not to interfere – High Court  In a recent judgment, the Hon’ble Jharkhand High Court has held that unless it is demonstrated by producing materials to the satisfaction of the Court that the …