Promotion to the post of Principal Commissioner of Income Tax restrained
10 years, 6 months ago

Promotion to the post of Principal Commissioner of Income Tax restrained

Live Law  

The High Court of Delhi in an order yesterday asked the Central Government to stop the promotion of the Indian Revenue Service officers of the rank of Commissioner of Income Tax on promotion to a newly-created post of Principal Commissioner of Income Tax on a plea alleging that the process adopted to appoint a person to that office was illegal.A bench of justices S Ravindra Bhat and Vipin. The High Court of Delhi in an order yesterday asked the Central Government to stop the promotion of the Indian Revenue Service officers of the rank of Commissioner of Income Tax on promotion to a newly-created post of Principal Commissioner of Income Tax on a plea alleging that the process adopted to appoint a person to that office was illegal. "Central government should not take any final decision on the appointment of the Principal Commissioner of Income Tax. The order came on a plea of S K Srivastava, an officer of the Indian Revenue Service, who has sought quashing of the CAT's September 9 decision which had rejected his plea seeking a stay of the decision of the DPC promote the Commissioners of Income Tax as the Principal Commissioners of Income Tax.

Tax Income Tax Income Promotion Tribunal Cat Commissioner Plea Dpc Srivastava Principal Commissioner  process  principal  court  promotion  income  central  plea  tax  dpc  commissioner  post  restrained

History of this topic

'Ego Issue': Delhi HC Disapproves Of Tax Commissioner Seeking Declaration Against Appointments Committee Of Cabinet Over Delay In Promotion
3 weeks, 5 days ago

'Ego Issue': Delhi HC Disapproves Of Tax Commissioner Seeking Declaration Against Appointments Committee Of Cabinet Over Delay In Promotion

Live Law  

The Delhi High Court rejected the petition filed by the Principal Commissioner of Income Tax, seeking a declaration against the Appointments Committee Of Cabinet which promoted him to the post with purported delay. Calling the petition to have stemmed from the officer's “ego issue”, the division bench of Justices C. Hari Shankar and Ajay Digpaul fell one step short of …

Karnataka High Court Quashes Centre's Order Debarring Retired Judge From Any Govt Appointments For 3 Years
1 month, 1 week ago

Karnataka High Court Quashes Centre's Order Debarring Retired Judge From Any Govt Appointments For 3 Years

Live Law  

Justice R Devdas allowed the petition and said, “If the R2 would have followed procedures as contemplated in OM and vacancy circular, the R2 would have never issued such impugned order, debarring the petitioner. The impugned order is quashed and set aside.” Justice Desai has been appointed by the State Government as the One Man Commission of Inquiry, to probe …

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court
1 month, 3 weeks ago

AO Duty Bound To Dispose Of Assessee's Written Objections To Proposed Re-Assessment By Passing Speaking Order: Calcutta High Court

Live Law  

The Calcutta High Court recently upheld an ITAT order deleting the addition of over ₹4 crore made to the income of an assessee under the Income Tax Act, 1961 in reassessment action. It observed, “The duty cast upon the assessing officer is to decide the written objections given by the assessee to the proposed reopening and passing a speaking order …

Tax Weekly Round-Up: January 20 - January 26, 2025
2 months ago

Tax Weekly Round-Up: January 20 - January 26, 2025

Live Law  

SUPREME COURT Supreme Court Sets Aside Excise Duty Demand On Oil Marketing Companies For Inter-Supply Of Petroleum Products Case Title: Bharat Petroleum Corporation Ltd. versus Commissioner of Central Excise Nashik Commissionerate Case no. A bench comprising Chief Justice of India Sanjiv Khanna and Justice Sanjay Kumar said that the petition filed by BJP leader Ashwini Upadhyay was "badly drafted" and …

No illegality in the posting of B. Ashok: Kerala govt. tells CAT
2 months, 1 week ago

No illegality in the posting of B. Ashok: Kerala govt. tells CAT

The Hindu  

The State government on Thursday submitted before the Central Administrative Tribunal Ernakulam Bench that there is no illegality or violation of any rules or procedures in the decision to post B. Ashok, IAS, as Chairperson of the Local Self-Government Reforms Commission. The submission was made in a statement filed by the government in response to an application filed by the …

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC
2 months, 1 week ago

S.69 CGST Act | Commissioner Must Specify Necessity Of Arrest In Addition To 'Reasons To Believe' That Assessee Committed Offence: Gauhati HC

Live Law  

The Gauhati High Court has held that Section 69 of the Central Goods and Services Tax Act 2017, which confers power to arrest on a Commissioner under the Act, requires the authority to not only record 'reasons to believe' that an assessee committed the specified offence but also specify the necessity to arrest. While dealing with a writ petition challenging …

[S.151 IT Act] SC Judgment In Rajeev Bansal Doesn't Affirm Authority Of Joint Commissioner To Accord Approvals For Reassessment: Delhi HC
2 months, 2 weeks ago

[S.151 IT Act] SC Judgment In Rajeev Bansal Doesn't Affirm Authority Of Joint Commissioner To Accord Approvals For Reassessment: Delhi HC

Live Law  

The Delhi High Court has held that the Supreme Court's decision in Union of India and Ors. vs. Rajeev Bansal did not affirm the authority of a Joint Commissioner to grant approval under Section 151 of the Income Tax Act, 1961 for initiation of reassessment proceedings. A division bench of Justices Yashwant Varma and Dharmesh Sharma observed that the Supreme …

Officer Posted 'In-Charge' Of A Post Can Discharge Its Statutory Functions: Karnataka High Court Reiterates
3 months, 1 week ago

Officer Posted 'In-Charge' Of A Post Can Discharge Its Statutory Functions: Karnataka High Court Reiterates

Live Law  

The Karnataka High Court has recently said that an officer posted as in-charge of a post can discharge the functions/duties of the said post, including statutory functions. Justice C M Poonacha held thus while dismissing a plea by Prakash Ramachandra Hegde, who had questioned the order of Assistant Registrar Co-Operative Societies, Kumta, who being the officiating/in-charge officer had on November …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 2 weeks ago

Tax Weekly Round-Up: December 09 - December 15, 2024

Live Law  

HIGH COURTS Allahabad HC Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court Case Title: M/s Laxmi Telecom v. State of U.P. Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court Case Title: Dish TV India Limited v. …

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court
4 months, 1 week ago

Recourse To Section 147 Of Income Tax Act Not Barred In Cases Where Assessing Officer Is Empowered To Proceed U/S 153C: Delhi High Court

Live Law  

S.153C Income Tax Act doesn't bar AO's jurisdiction to reopen assessment u/S 147 when information against assessee is received from search conducted on another person: Delhi High CourtThe Delhi High Court has held that Section 153C of the Income Tax Act, 1961 does not by itself preclude an Assessing Officer from reopening assessments under Section 147/148 of the Act, on …

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains
Trending News
4 months, 2 weeks ago

When Is Action For Imposition Of Penalty 'Initiated' U/S 271C Of Income Tax Act For Failure To Deduct Tax At Source: Delhi HC Explains

Live Law  

The Delhi High Court recently explained when an action for imposition of penalty under Section 271C of the Income Tax Act, 1961 can be said to have been “initiated”. At the outset, the High Court noted that when a penalty proceeding can be stated to be initiated is squarely covered in favour of the assessee by Principal Commissioner of Income …

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC
4 months, 2 weeks ago

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC

Live Law  

The Delhi High Court has held that in order to invoke Section 263 of the Income Tax Act, 1961, the Principal Commissioner must satisfy “twin conditions”, i.e. A division bench of Justices Vibhu Bakhru and Swarana Kanta Sharma observed, “Twin conditions have to be met for assuming jurisdiction under Section 263 of the Act, and the PCIT has to form …

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
8 months, 4 weeks ago

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court

Live Law  

The Delhi High Court has held that the order of the Income Tax Settlement Commission is final and conclusive for a particular assessment year for which the application has been filed.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the order of the ITSC is deemed to be conclusive for all the matters pertaining to …

Direct Taxes Weekly Round-Up: 19 To 25 May 2024
10 months ago

Direct Taxes Weekly Round-Up: 19 To 25 May 2024

Live Law  

Delhi High Court Case Title: PT Bukaka Teknik Utama Versus Commissioner Of Income Tax, Delhi - 2 The Delhi High Court has held that the assessee can't be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 even where the time limit for an appeal has not expired. Case Title: New Delhi Television Limited …

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025
10 months, 3 weeks ago

Tax Weekly Round-Up: 30th December 2024 - 5th January 2025

Live Law  

SUPREME COURT Motor Accident Claims - Tax Returns Can Be Accepted To Determine Income Only If They Are Appropriately Produced : Supreme Court Case name: New India Assurance Co. Ltd. V. Sonigra Juhi Uttamchand. Co-Accused Can Apply Separately For Compounding Of Offences Committed By Company Or HUF Under Income Tax Act: Delhi High Court Case title: Sumit Bharana v. UoI …

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
10 months, 4 weeks ago

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court

Live Law  

The Bombay High Court, while setting aside the order of the Income Tax Appellate Tribunal, held that the authority should refrain from overanalyzing, which leads to paralysis of justice.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the ITAT failed to appreciate the spirit in which the order dated August 23, 2022, was passed by …

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024
11 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 14 April To 20 April 2024

Live Law  

Delhi High Court Case Title: M Tech Developers Pvt. To Remove Demands, Penalty From ITBA portal Case Title: Sunshine Capital Limited Versus DCIT The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time. Bombay High Court Case Title: Pankaj Kailash Agarwal …

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal
11 months, 2 weeks ago

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal

Live Law  

The Delhi High Court has held that the Department has failed to comply with Income Tax Appellate Tribunal's Order in passing a fresh assessment order within the stipulated time.The bench of Justice Yashwant Varma and Justice Purushaindra Kumar Kaurav has observed that the underlying rationale of the Legislature behind the enactment of Section 153 of the Income Tax Act and …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
11 months, 2 weeks ago

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Supreme Court Case Title: The State Of Gujarat & Anr. Madras High Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. UPVAT | Intention …

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024
11 months, 3 weeks ago

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024

Live Law  

Nominal Index Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw 176 Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw 177 Riak Insurance and Financial Services & Ors. 2024 LiveLaw 186 Cardinal Energy and Infra Structure Private Ltd. v. Subramanya Construction and Development Co. Ltd. 2024 LiveLaw 187 Reports/Judgments ECI Has Already Taken Steps: Bombay High …

Direct Tax Cases Quarterly Digest 2024
11 months, 3 weeks ago

Direct Tax Cases Quarterly Digest 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited vs ACIT 2024 LiveLaw 44 While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. AO Lacks Jurisdiction To Pass Draft Assessment Order …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 3 weeks ago

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Delhi High Court rejects Congress’s plea against tax reassessment
1 year ago

Delhi High Court rejects Congress’s plea against tax reassessment

The Hindu  

In a huge setback to the Congress ahead of the Lok Sabha elections, the Delhi High Court on Friday rejected its pleas challenging the reassessment proceedings initiated against it by the Income Tax department. The Congress has challenged initiation of proceedings under Section 153C of the Income Tax Act for assessment pertaining to assessment years 2014-15 to 2016-17. The I-T …

Congress Moves Delhi High Court In Tax Penalty Case
1 year ago

Congress Moves Delhi High Court In Tax Penalty Case

News 18  

The Congress on Monday moved the Delhi High Court challenging the dismissal of its plea by the Income Tax Appellate Tribunal against the imposition of penalties for discrepancies in certain tax returns. The matter was mentioned by senior advocate Vivek Tankha before a bench of Acting Chief Justice Manmohan and Justice Tushar Rao Gedela. Last week, the ITAT had dismissed …

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024
1 year ago

Indirect Tax Cases Weekly Round-Up: 25 February To 3 March 2024

Live Law  

Delhi High Court Case Title: Apshara Garments Pvt. Bombay High Court Case Title: Shri Yogesh Rajendra Mehra Versus Principal Commissioner CGST & Central Excise Raigad The Bombay High Court has held that any deficiency in filing the appeal or application, like failure to file physical documents, cannot cause the appeal, which was registered on the online portal within the prescribed …

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept
1 year, 1 month ago

Reopening Of Income Tax Assessments : Supreme Court Refuses To Interfere With Delhi High Court's Guidelines To Tax Dept

Live Law  

The Supreme Court has refused to interfere with a 2017 Delhi High Court judgment which issued a set of guidelines to the Income Tax Department regarding the reopening of assessments.A bench comprising Justice PS Narasimha and Justice Aravind Kumar dismissed a Special Leave Petition filed by the Income Tax Department in 2018 against the 2017 High Court verdict.The Delhi High …

Direct Tax Cases Weekly Round-Up: 04 To 10 February 2024
1 year, 1 month ago

Direct Tax Cases Weekly Round-Up: 04 To 10 February 2024

Live Law  

Bombay High Court HSBC Bank Carrying On Bona Fide Banking Business In Mauritius Exempt From Tax In India: Bombay High Court Case Title: Commissioner of Income Tax Versus M/s. Case Title: Vodafone India Services Pvt Ltd verses DCIT Emphasizing that although Section 32 of Income tax Act, 1961 was amended by the Finance Act, 2021 wherein it was stated that …

Direct Tax Cases Monthly Round Up: January 2024
1 year, 1 month ago

Direct Tax Cases Monthly Round Up: January 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited verses ACIT While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. Madras High Court Case Title: Anamallais Bus Transports P. Ltd verses …

Delhi High Court dismisses China-funded NewsClick’s plea challenging orders passed by Income Tax Dept, demanding stay: Details
1 year, 3 months ago

Delhi High Court dismisses China-funded NewsClick’s plea challenging orders passed by Income Tax Dept, demanding stay: Details

Op India  

The Delhi High Court has dismissed the News Portal NewsClick plea challenging the orders dated November 3 and February 20 passed by the Income Tax Department and said it has not been able to make out a prima facie case in its favour. Newclick recently approached the Delhi High Court, challenging the orders dated November 3rd and February 20th, passed …

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court
1 year, 4 months ago

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court

Live Law  

The Delhi High Court has held that the employer of the petitioner or assessee, having failed to perform his duty to deposit the deducted tax with the department, cannot be penalized. It would always be open for revenue to proceed against the employer of the petitioner for recovery of the deducted tax.The bench of Justice Rajiv Shakdher and Justice Girish …

Supreme Court Stays Criminal Proceedings Against DMK MP Kathir Anand Initiated By Income Tax Department
1 year, 7 months ago

Supreme Court Stays Criminal Proceedings Against DMK MP Kathir Anand Initiated By Income Tax Department

Live Law  

The Supreme Court on Monday stayed the criminal proceedings initiated against DMK MP Kathir Anand by the Income Tax Department for delayed filing of Income Tax returns and alleged tax evasion, after the Madras High Court refused to quash the said proceedings against him in July.A division bench of Justice Hrishikesh Roy and Justice Pankaj Mithal stayed the criminal proceedings …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023

Live Law  

Delhi High Court Case Title: PCIT Versus M/S Eltek Sgs Pvt. Case Title: Anokhi Realty Private Limited vs. Income Tax Officer 2023 LiveLaw 132 Case Citation: 2023 LiveLaw 132 The Gujarat High Court has quashed the income tax reassessment notice against a non-existent entity. Case Title: Commissioner Of Income Tax Versus Star Rays The Gujarat High Court has held that …

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT
1 year, 8 months ago

Central Excise Commissioner Can Direct The Deputy Commissioner To Appeal Before The Commissioner (Appeals): CESTAT

Live Law  

The Kolkata Bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that the Central Excise Commissioner can direct the Deputy Commissioner to appeal before the Commissioner.The bench of Ashok Jindal and K. Anpazhakan has observed that the Deputy Commissioner has rightly filed the appeal before the Commissioner. The Kolkata Bench of the Customs, Excise, and Service Tax …

Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax Recovery
1 year, 9 months ago

Director Proves Lack Of Control On Financial Affairs: Bombay High Court Quashes Income Tax Recovery

Live Law  

The Bombay High Court has quashed the income tax recovery against the Director of a company on the grounds that the Director has sufficiently discharged the burden cast upon him in terms of Section 179 of the Income Tax Act.The bench of Justice K.R. The Bombay High Court has quashed the income tax recovery against the Director of a company …

Member (Judicial) Vacancy At Customs, Excise and Service Tax Appellate Tribunal (CESTAT)
1 year, 11 months ago

Member (Judicial) Vacancy At Customs, Excise and Service Tax Appellate Tribunal (CESTAT)

Live Law  

Customs, Excise and Service Tax Appellate Tribunal invites applications for the post of Member. of Post: 01 Essential Qualification and Experience • He has, for a combined period of ten years, been a District Judge and Additional District Judge; or • He has been a member of the Indian Legal Service with ten years of experience in litigation and has …

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023
1 year, 11 months ago

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023

Live Law  

Supreme Court Case Title: The State Of Tripura Versus Chandan Deb Citation: 2023 LiveLaw 280 The Supreme Court has held that the liability to pay the tax shall be on the transferor who transfers the right to use any goods as per proviso to Section 3 read with Section 2 and 2 of the Tripura Sales Tax Act. Case Title: …

Allahabad High Court Punishes DC of Income Tax, For Contempt, Imposes Fine With Imprisonment For A Week
2 years, 3 months ago

Allahabad High Court Punishes DC of Income Tax, For Contempt, Imposes Fine With Imprisonment For A Week

Live Law  

The Allahabad High Court ruled that the outstanding amount showing on the web portal against the applicant/assessee was to be deleted immediately following the judgment, but the authorities allowed the outstanding amount to remain on the web portal for seven months, clearly violating the judgment.The single bench of Justice Irshad Ali has imposed a fine of Rs. The Allahabad High …

Department Is Not Allowed To Travel Beyond The Issues Involved In Limited Scrutiny Cases: ITAT
2 years, 4 months ago

Department Is Not Allowed To Travel Beyond The Issues Involved In Limited Scrutiny Cases: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases.The two-member bench of N.K. The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases. The assessee …

Tax Cases Weekly Round-Up: 30 October To 5 November 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 30 October To 5 November 2022

Live Law  

Supreme Court Industrial Townships Are "Local Areas" For Entry Tax Levy By States Though They Are Excluded From Municipalities : Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Delhi High Court Case Title: Commissioner Of Income Tax Versus Daikin Shri …

Tax Cases Weekly Round-Up: 9 October To 15 October, 2022
2 years, 5 months ago

Tax Cases Weekly Round-Up: 9 October To 15 October, 2022

Live Law  

Supreme court Case Title: Tata Motors Limited Versus Central Sales Tax Appellate Authority & Others Citation: 2022 LiveLaw 847 The Supreme Court has directed the state of Andhra Pradesh to transfer to Jharkhand the amount of central sales tax deposited by Tata Motors with respect to the sale of buses to the Andhra Pradesh State Road Transport Corporation. Versus Commissioner …

"Criminal Case Pendency No Ground To Deny Promotion": Allahabad High Court Orders UP Govt To Promote A Police Inspector As Dy. SP
2 years, 5 months ago

"Criminal Case Pendency No Ground To Deny Promotion": Allahabad High Court Orders UP Govt To Promote A Police Inspector As Dy. SP

Live Law  

The Allahabad High Court has directed the Uttar Pradesh Government to give a promotion to a Police Inspector posted in the Civil Police to the post of a Deputy Superintendent of Police. With this, the bench of Justice Neeraj Tiwari set aside the order of the Additional Chief Secretary Home by which the name of the petitioner was kept in …

Tax Cases Monthly Round-Up: July 2022
2 years, 8 months ago

Tax Cases Monthly Round-Up: July 2022

Live Law  

Indirect Tax Supreme Court Case Title: Commissioner of Customs And Central Excise, Amritsar v. M/s. Madras High Court Case Title: M/s.Anantham Retail Private Limited Versus State Tax Officer Citation: 2022 LiveLaw 283 While quashing the assessment order, the Madras High Court held that a demand for GST, interest, and penalty on Form DRC-01A cannot be made without the issuance of …

Tax payment Software Has To Be Tailor-Made According To The Legal Rights Of The Taxpayers: Delhi High Court
2 years, 8 months ago

Tax payment Software Has To Be Tailor-Made According To The Legal Rights Of The Taxpayers: Delhi High Court

Live Law  

The Delhi High Court has held that the tax payment software has to be tailor-made according to the needs, aspirations, and legal rights of the taxpayers and not that the taxpayers' legal rights have to be tailor-made in accordance with the software being used by the Tax Department. The petitioners submitted that the respondent, after accepting Forms 1 and 2 …

SBI Cannot Escape Tax Implication On Grounds Of Change Of Branch Manager: ITAT Refuses To Condone The Delay In Filing Appeal
2 years, 8 months ago

SBI Cannot Escape Tax Implication On Grounds Of Change Of Branch Manager: ITAT Refuses To Condone The Delay In Filing Appeal

Live Law  

The Bangalore Bench of the Income Tax Appellate Tribunal has refused to condone the delay in filing the appeal on the grounds that even during the period of COVID-19, the ITAT was functioning and banking facilities were provided by the State Bank of India. The Branch intended to prefer an appeal before the Income Tax Appellate Tribunal, Bangalore, against the …

Order XXVI CPC | Order Refusing Appointment Of Local Commissioner Not Revisable: Punjab & Haryana High Court
2 years, 8 months ago

Order XXVI CPC | Order Refusing Appointment Of Local Commissioner Not Revisable: Punjab & Haryana High Court

Live Law  

The Punjab and Haryana High Court while dealing with a revision petition for setting aside order passed by the Additional Civil Judge dismissing plaintiff's application for appointment of a Local Commissioner, held that order refusing appointment of Local Commissioner does not decide any issue nor does it adjudicate rights of the parties and hence would not be a revisable order. …

Failure To File Income Tax Return | Prosecution U/S 276CC IT Act Not Permissible Without Previous Sanction Of Appropriate Authority: Delhi High Court
2 years, 8 months ago

Failure To File Income Tax Return | Prosecution U/S 276CC IT Act Not Permissible Without Previous Sanction Of Appropriate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a person cannot be prosecuted for the offence under Section 276-CC of the Income Tax Act, except with the previous sanction of the Principal Commissioner/appropriate authority.A single judge bench of Justice Asha Menon held,"Since the law provides that without sanction u/s 278B of the IT Act, the Department. The Delhi High …

Delhi High Court Directs Filling Up Of Vacant Posts In Adjudicatory Authority Under PMLA On Expeditious Basis
2 years, 9 months ago

Delhi High Court Directs Filling Up Of Vacant Posts In Adjudicatory Authority Under PMLA On Expeditious Basis

Live Law  

The Delhi High Court has directed filling up all the vacant posts, especially, Member, Member and Member in Adjudicatory Authority under Prevention of Money Laundering Act on an expeditious basis and in any case within a period of four months.Justice Pratibha M Singh added that regarding the posts of Administrative Officer and. The Delhi High Court has directed filling up …

HC tells Telangana to appoint SC, ST panel in four weeks
2 years, 9 months ago

HC tells Telangana to appoint SC, ST panel in four weeks

Deccan Chronicle  

Hyderabad: A division bench of Telangana High Court comprising Chief Justice Satish Chandra Sharma and Justice Abhinand Kumar Shavili directed the TS government to appoint the Commission for Schedule Caste and Schedule Tribes within four weeks. If failed in doing so, it also directed the principal secretary to the social welfare department to appear in person before the court and …

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022
2 years, 10 months ago

Tax Cases Weekly Round-Up: 8 May To 14 May, 2022

Live Law  

Delhi High Court Case Title: Amit Gupta Vs Directorate General of GST Intelligence Headquarters Citation: 2022 LiveLaw 426 The Delhi High Court bench of Justice Mukta Gupta has ruled that the bail amount can be paid by cash ledger and debit ledger of the Input Tax Credit. Case Title: Kedar Nath Babbar Versus Assistant Commissioner of Income Tax Citation: 2022 …

Delhi High Court Directs Centre For Filling Up Of Vacancies For Members In Adjudicating Authority Under PMLA
3 years, 5 months ago

Delhi High Court Directs Centre For Filling Up Of Vacancies For Members In Adjudicating Authority Under PMLA

Live Law  

The Delhi High Court has directed Centre for filling up the vacancy positions for members in the Adjudicating Authority under Prevention of Money Laundering Act within a period of three months.The Court also directed the Centre to take steps to fill up vacancies regarding Court master and other working staff through alternate means, within a period of one month.Justice Pratibha …

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