Category: Judgments
Limitation period for revision Petition 264 starts with service of intimation u/s 143(1) and not from the date when assessee comes to know about the processing of the return – High Court The expression ‘the date on which he otherwise came to know of it’ as per section …
Rejection of technical bid due to curable defect of missing notary stamp on some of the tender documents held as untenable and bad in law. The Bidder acted in a capricious manner resulting in discrimination. Delhi High Court ABCAUS Case Law Citation: ABCAUS 2009 (2017) (07) HC The …
Reopening reasons must explain what material was not disclosed which the assessee ought to have disclosed. Explanation-1 of section 147 do not relieves AO of burden of demonstrating the assessee’s failure. Delhi High Court explains the jurisdictional requirement of reopening of income tax cases u/s 14/148 post amendment …
Questions/expressions of Ram Jethmalani against Arun Jaitely declared indecent and scandalous by Delhi High Court ABCAUS Case Law Citation: ABCAUS 2007 (2017) (07) HC The present petition was filed by Shri Arun Jaitely (Plaintiff) seeking expeditious recording of the evidence in a time bound manner in the …
SC directs ICAI to provide complainant’s statement to CA for alleged misconduct. High Court to interpret Regulation 16 of the CA Regulations 1988. ABCAUS Case Law Citation: ABCAUS 2006 (2017) (07) HC/SC Brief Facts of the Case: Disciplinary proceedings on the alleged charges of misconduct were initiated …
Tribunal not competent to travel beyond the scope of appeal in making the addition It has to confined itself to questions arising or subject matter of appeal – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2005 (2017) (07) HC The Substantial Question of Law framed for determination: Whether …
What was not income in earlier years can not be written off as debt. The failure of share broker to return the money was at the highest a business loss and nothing more – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2004 (2017) (07) HC The Grievance: …
No illegality if notice us 226(3)(iii) to assessee not issued simultaneously or prior to notice issued to bank for attachment of account u/s 226(3)(i) for recovery of tax demand – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2003 (2017) (07) HC The Question involved: An interesting question …
Duplication in alleged entries was a classic case of non-application of mind by AO as he persisted with his belief that such amount had escaped assessment – Delhi High Court ABCAUS Case Law Citation: ABCAUS 2002 (2017) (07) HC The Question of Law framed for determination: Did the …
Penalty for failure to deduct tax quashed as NOIDA is exempt from TDS. Assessee was under bonafide belief that tax was not liable to be deducted – Allahabad High Court ABCAUS Case Law Citation: ABCAUS 2001 (2017) (07) HC The Question of Law for determination: Whether the tribunal …