Madras HC Rejects Plea For Filing I-T Return Sans Aadhaar Number, Enrolment ID [Read Order]
7 years, 4 months ago

Madras HC Rejects Plea For Filing I-T Return Sans Aadhaar Number, Enrolment ID [Read Order]

Live Law  

The Madras High Court has refused to allow filing of Income Tax return without producing Aadhaar number and enrolment ID.Justice TS Sivagnanam dismissed the plea filed by Thiagarajan Kumararaja praying for direction to the I-T department that he be allowed to file his income tax return for the assessment year 2017-18 either manually or through the appropriate e-filing facility without. The Madras High Court has refused to allow filing of Income Tax return without producing Aadhaar number and enrolment ID. Justice TS Sivagnanam dismissed the plea filed by Thiagarajan Kumararaja praying for direction to the I-T department that he be allowed to file his income tax return for the assessment year 2017-18 either manually or through the appropriate e-filing facility without insisting on production of his Aadhaar number and/or his enrolment ID as defined under Section 139AA of the Income Tax Act, 1961. "Therefore, to state that the partial stay granted by the Hon'ble Supreme Court would ensure to the benefit of the petitioner even for filing income tax returns is a plea, which is not sustainable and is liable to be rejected," said Justice Sivagnanam.

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History of this topic

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court
1 week, 6 days ago

Income Tax | Whether There Was Proper Notice Or Not Is Disputed Question Of Fact, Can't Be Challenged Under Article 226: Kerala High Court

Live Law  

The Kerala High Court stated that the issue as to whether there was a proper notice or not is a disputed question of fact and cannot be challenged under Article 226 of the Constitution of India. “…….As rightly observed by the learned Single Judge, the question as to whether there was a proper notice or not is certainly a disputed …

Thiruparankundram row: BJP’s H. Raja withdraws plea to dispense with submission of original police notice
2 weeks, 2 days ago

Thiruparankundram row: BJP’s H. Raja withdraws plea to dispense with submission of original police notice

The Hindu  

The Madras High Court on Friday dismissed as withdrawn a petition filed by BJP leader H. Raja to dispense with the production of the original statutory notice issued to him by the Madurai City police in connection with the Tirupparankundram row. The petitioner’s counsel chose to withdraw the petition after Justice G.K. Ilanthiraiyan found that no reason had been cited …

Madras High Court reverses discharge of M.K. Alagiri from select provisions of law in land grab case
2 weeks, 5 days ago

Madras High Court reverses discharge of M.K. Alagiri from select provisions of law in land grab case

The Hindu  

The Madras High Court on Tuesday reversed an order passed by a judicial magistrate in Madurai in 2021 discharging former Union Minister M.K. Justice P. Velmurugan allowed a criminal revision petition filed by the Inspectof of Police, Anti Land Grabbing special unit, Madurai city, in 2021 against the discharge of the former Minister from certain provisions of law related to …

Change In Tax Rate In Future AYs Not Ground For Reassessment Without Fulfilling Jurisdictional Parameters U/S 148 Income Tax Act: Bombay HC
3 weeks, 5 days ago

Change In Tax Rate In Future AYs Not Ground For Reassessment Without Fulfilling Jurisdictional Parameters U/S 148 Income Tax Act: Bombay HC

Live Law  

The Bombay High Court has made it clear that merely because the tax rate which is applicable on an assessee changes in future assessment years, is not a ground to initiate reassessment action against it for previous AYs, unless the 'jurisdictional parameters' of Section 148 of the Income Tax Act, 1961 are fulfilled. A division bench of Justices MS Sonak …

Andhra Pradesh VAT Act | Pleadings On Suppression Of Material Facts, Wilful Evasion Of Tax Are Sine Qua Non For Invoking S.21(5): High Court
1 month, 1 week ago

Andhra Pradesh VAT Act | Pleadings On Suppression Of Material Facts, Wilful Evasion Of Tax Are Sine Qua Non For Invoking S.21(5): High Court

Live Law  

The Andhra Pradesh High Court has held that pleadings relating to suppression of material facts, in an assessment order are the sine qua non for invoking section 21; by way of which limitation for filing an assessment order is extended to 6 years from 4 years. "There is nowhere any mention of suppression of facts, much less, wilful suppression of …

Madras High Court dismisses Tamil Nadu Waqf Board chairman’s plea to quash charge sheet
1 month, 3 weeks ago

Madras High Court dismisses Tamil Nadu Waqf Board chairman’s plea to quash charge sheet

The Hindu  

The Madras High Court on Monday dismissed a petition filed by Ramanathapuram Member of Parliament K. Navaskani, who is also the chairman of the Tamil Nadu Waqf Board, and six others to quash a charge sheet filed against them in 2022 for alleged violation of the election code in 2019. Justice P. Velmurugan refused to interfere with the charge sheet …

Tax Weekly Round-Up: January 20 - January 26, 2025
1 month, 3 weeks 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 …

FIR against Palaniswami: Madras High Court dismisses Opposition leader’s revision petition
2 months ago

FIR against Palaniswami: Madras High Court dismisses Opposition leader’s revision petition

The Hindu  

The Madras High Court on Wednesday dismissed a criminal revision petition filed by the Leader of the Opposition Edappadi K. Palaniswami challenging a judicial magistrate’s 2023 direction to the police to inquire into the charge of him having provided wrong information about his wealth and education in his 2021 election affidavit. Justice P. Velmurugan rejected the revision petition after finding …

Madras High Court Annual Digest 2024 [Part I]
2 months, 3 weeks ago

Madras High Court Annual Digest 2024 [Part I]

Live Law  

Citations: 2024 LiveLaw 1 to 2024 LiveLaw 250 REPORTS Madras High Court Issues Compendium Of Procedure To Be Followed By Advisory Board Constituted Under TN Preventive Detention Act Case Title: Ganeshkumar v The Principal Secretary to Government Citation: 2024 LiveLaw 1 The Madras High Court recently issued a compendium of procedures to be followed by the Advisory Board under the …

Tax Weekly Round-Up: December 09 - December 15, 2024
3 months, 1 week 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. …

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court
3 months, 1 week ago

[GST] Assesee Cannot File For Requisite Documents Once Plea Is Accepted And Notice Is Issued: Allahabad High Court

Live Law  

The Allahabad High Court has held that an assessee cannot file for the supply of requisite documents after the adjudicating body has accepted the plea placed by them and issued notice pursuant to it. Petitioner replied stating that the discrepancies pointed out were lesser than the amount calculated in the notice and filed the requisite documents. High Court Verdict The …

Rajasthan High Court Reprieve To Anganwadi Worker Not Granted Appointment Letter Since 2016 Due To Lapse By Gram Panchayat
3 months, 2 weeks ago

Rajasthan High Court Reprieve To Anganwadi Worker Not Granted Appointment Letter Since 2016 Due To Lapse By Gram Panchayat

Live Law  

Rajasthan High Court provided relief to a successful candidate for the post of Anganwari worker, who although was declared as meritorious in the selection list in 2016, owing to inaction on part of the Gram Panchayat, did not receive any appointment letter till date. The bench of Justice Arun Monga held that the petitioner could not be made to face …

Varanasi Court Rejects Plea Seeking FIR Against Rahul Gandhi Over His Remarks On Sikhs During US Trip
3 months, 3 weeks ago

Varanasi Court Rejects Plea Seeking FIR Against Rahul Gandhi Over His Remarks On Sikhs During US Trip

Live Law  

A Court in Uttar Pradesh's Varanasi district has REJECTED the application filed under Section 173 Bharatiya Nagarik Suraksha Sanhita seeking registration of an FIR against Congress leader and LoP in LokSabha Rahul Gandhi over his alleged remarks on Sikhs during his recent US trip. The plea filed by one Nageshwar Mishra claimed that Gandhi had made the objectionable statement during …

Delhi High Court Issues Notice On Plea By BJP MPs Seeking Implementation Of Ayushman Bharat-PMJAY Scheme
3 months, 3 weeks ago

Delhi High Court Issues Notice On Plea By BJP MPs Seeking Implementation Of Ayushman Bharat-PMJAY Scheme

Live Law  

The Delhi High Court on Thursday issued notice on a PIL filed by seven BJP MPs from the national capital seeking implementation of Ayushman Bharat Pradhan Mantri Jan Arogya Yojana scheme here.A division bench comprising of Chief Justice Manmohan and Justice Manmeet PS Arora sought response of the Delhi Government, Delhi LG and the Union Government. The Delhi High Court …

Kerala Women's Commission Supports Registration Of FIRs On Statements Before Justice Hema Committee, Files Affidavit In Supreme Court
4 months ago

Kerala Women's Commission Supports Registration Of FIRs On Statements Before Justice Hema Committee, Files Affidavit In Supreme Court

Live Law  

The Supreme Court is set to hear a petition challenging the Kerala High Court's direction to the police to register FIRs on statements made by women actors to the Justice Hema Committee regarding the abuses they faced in the Malayalam cinema industry on November 25, in which the Kerala Women's Commission has recently filed a counter affidavit.The Commission has filed …

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 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 …

Supreme Court Restores Criminal Proceedings Against Kerala MLA Antony Raju In Evidence Tampering Case, Directs To Conclude Trial In 1 Yr
4 months ago

Supreme Court Restores Criminal Proceedings Against Kerala MLA Antony Raju In Evidence Tampering Case, Directs To Conclude Trial In 1 Yr

Live Law  

The Supreme Court on Wednesday restored the criminal proceedings initiated against Kerala MLA and former Minister Antony Raju over alleged tampering of underwear evidence in a drugs case conducted by him as a junior lawyer in 1990.A bench of Justices CT Ravikumar and Sanjay Karol held that the Kerala High Court erred in holding that the criminal proceedings were barred …

Supreme Court stays proceedings on election petition against AAP's Durgesh Pathak
4 months, 1 week ago

Supreme Court stays proceedings on election petition against AAP's Durgesh Pathak

India Today  

The Supreme Court on Thursday issued a notice on a plea filed by Aam Aadmi Party leader Durgesh Pathak, in which he sought quashing of an election petition that challenged his victory in the 2022 Delhi Assembly bypoll. Providing relief to the AAP MLA from Delhi's Rajinder Nagar, the court also, in the interim, stayed further proceedings in the election …

'Can't Have Another Trial Before The Registry': Madras HC Directs Family Court To Number Wife's Plea Without Asking For Evidence That Couple Are Hindus
5 months, 3 weeks ago

'Can't Have Another Trial Before The Registry': Madras HC Directs Family Court To Number Wife's Plea Without Asking For Evidence That Couple Are Hindus

Live Law  

The Madras High Court has directed the Family Court in Chennai to number a petition filed by a wife for restitution of conjugal rights without insisting on evidence that she and her husband are Hindus. Justice V Lakshminarayanan noted that though the husband had filed a divorce petition claiming that the couples were Christians while the wife had filed the …

Madras High Court Weekly Round-Up: August 5 to August 11, 2024
7 months, 1 week ago

Madras High Court Weekly Round-Up: August 5 to August 11, 2024

Live Law  

Citations: 2024 LiveLaw 299 To 2024 LiveLaw 306 NOMINAL INDEX M Kathirvel v The Inspector General of Registration, 2024 LiveLaw 299 Kompress India Private Limited Versus Union of India, 2024 LiveLaw 300 NT Stalin Barathi v The District Collector, 2024 LiveLaw 301 P.Sibiga Dharshini v The District Collector and Another, 2024 LiveLaw 302 Suo Motu RC v Additional Superintendent of …

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
7 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Madras High Court Weekly Round-Up: July 8 to July 14, 2024
8 months, 1 week ago

Madras High Court Weekly Round-Up: July 8 to July 14, 2024

Live Law  

Citations: 2024 LiveLaw 272 To 2024 LiveLaw 279 NOMINAL INDEX C.Aranganayagam v The State of Tamil Nadu, 2024 LiveLaw 272 D Prabhu v The Commissioner of Prohibition and Excise, 2024 LiveLaw 273 Sri Nithyanadha Swami v.Sri La Sri Harihara, 2024 LiveLaw 274 SV Subbiah v Bar Council of Tamil Nadu & Puducherry and Others, 2024 LiveLaw 275 G Karthikeyan v …

SC adjourns Serum Institute's plea challenging 2016 amendment to I-T Act till May 17
10 months, 2 weeks ago

SC adjourns Serum Institute's plea challenging 2016 amendment to I-T Act till May 17

New Indian Express  

NEW DELHI: The Supreme Court on Monday adjourned till May 17 the plea filed by the Serum Institute of India challenging an order of the Bombay High Court which dismissed its petition against a 2016 amendment to the Income Tax Act. A bench comprising Chief Justice D Y Chandrachud and Justices J B Pardiwala and Manoj Misra deferred the matter …

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
10 months, 2 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: 21 April To 27 April 2024
10 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 21 April To 27 April 2024

Live Law  

Bombay High Court Case Title: PCIT Versus Tata Steel The Bombay High Court has held that Tata Steel is entitled to treat the contribution of Rs. Rajasthan High Court Case Title: The Income Tax Officer Versus Rajendra Prasad Vaish The Rajasthan High Court has held that for holding an assessee guilty of the offence of filing delayed income tax returns, …

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court
11 months ago

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court

Live Law  

The Allahabad High Court has held that Supreme Court in Union of India v. Ashish Agarwal had not issued a general mandamus quashing all notices issued under Section 148 of the Income Tax Act, 1961. In Union of India v. Ashish Agarwal, the Union Government had challenged the order of the Allahabad High Court quashing the reassessment notices issued by …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 2 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 …

Madras High Court Monthly Digest: March 2024
11 months, 2 weeks ago

Madras High Court Monthly Digest: March 2024

Live Law  

Citations: 2024 LiveLaw 91 To 2024 LiveLaw 142 NOMINAL INDEX J Sheena v. TNPSC, 2024 LiveLaw 91 M/s.Indralok Hotel Pvt. Ltd. versus The Greater Chennai Corporation, 2024 LiveLaw 92 Reckitt Benckiser Limited Versus State of Tamil Nadu, 2024 LiveLaw 93 Karthick v Registrar General, 2024 LiveLaw 94 D Bright Joseph v Church of South India and Others, 2024 LiveLaw 95 …

Madras High Court Weekly Round-Up: March 25 - March 31, 2024
11 months, 3 weeks ago

Madras High Court Weekly Round-Up: March 25 - March 31, 2024

Live Law  

Citations: 2024 LiveLaw 131 To 2024 LiveLaw 142 NOMINAL INDEX T.Senguttuvan v Ashokkumar K and Others, 2024 LiveLaw 131 Thai Mookambikaa Ladies Hostel v. Union of India, 2024 LiveLaw 132 Suo Motu v State of Tamil Nadu and Others, 2024 LiveLaw 133 Simon and Others v State, 2024 LiveLaw 134 Srikaran V @ Murugan v The Director of Rehabilitation, 2024 …

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024
11 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 17 To 23 March 2024

Live Law  

Delhi High Court Case Title: National Association Of Software And Services Companies Versus Deputy Commissioner Of Income Tax Circle 2 The Delhi High Court has held that a 20% pre-deposit demand is not a precondition for consideration of a stay application during the pendency of the first appeal. Case Title: The Salem Urban Co-operative Bank limited Versus The Income Tax …

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 …

Advance Filing Of Form 10B Along With I-T Return Is Not Mandatory Requirement For Claiming Exemption U/s 11 & 12: Ahmedabad ITAT
1 year ago

Advance Filing Of Form 10B Along With I-T Return Is Not Mandatory Requirement For Claiming Exemption U/s 11 & 12: Ahmedabad ITAT

Live Law  

Referring to the decision in case of Association of Indian Panel board Manufacturer v Deputy Commissioner of Income Tax 157 taxmann.com 550, the Ahmedabad ITAT reiterated that filing of Form 10B along with the return of income is only a procedural requirement and cannot be treated as mandatory requirement for the purpose of claiming exemption u/s 11 & 12 of …

AO Competent To Invoke Section 154 Jurisdiction If Glaring Mistake Of Fact/Law Is Committed While Passing Assessment Order: Madras High Court
1 year ago

AO Competent To Invoke Section 154 Jurisdiction If Glaring Mistake Of Fact/Law Is Committed While Passing Assessment Order: Madras High Court

Live Law  

The Madras High Court has held that the Assessing Officer is not incompetent to invoke the jurisdiction under Section 154 of the Income Tax Act, 1961, if such officer had committed a glaring mistake of fact or law while passing the assessment order.The bench of Justice C. Saravanan has observed that the meaning of the expression “error apparent on the …

Madras High Court Removes Observation In Judgment That Origin Of Caste System Is Less Than A Century Old
1 year ago

Madras High Court Removes Observation In Judgment That Origin Of Caste System Is Less Than A Century Old

Live Law  

The Madras High court has now removed the remarks made about the origin of caste system from its recent judgement in the pleas challenging the continuation of office of Minister Udayanidhi Stalin, Minister Sekar Babu and MP A Raja. In the judgment uploaded on March 6th, Justice Anita Sumanth had observed as under, "This Court agrees unequivocally that there are …

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 …

Supreme Court Rejects Congress MLA K Babu's Objections To Maintainability Of Election Petition Filed By CPI(M) Leader M Swaraj
1 year, 1 month ago

Supreme Court Rejects Congress MLA K Babu's Objections To Maintainability Of Election Petition Filed By CPI(M) Leader M Swaraj

Live Law  

The Supreme Court on Monday dismissed the petition filed by K Babu, Congress MLA from Kerala, challenging the maintainability of the election petition filed by CPI leader M Swaraj in the Kerala High Court challenging the former's election from Thrippunithura constituency in the 2021 assembly elections.Babu had approached the Supreme Court challenging the Kerala High Court's. The Supreme Court on …

Gujarat High Court Upholds Income Tax Department's Search and Seizure, Condemns Misconduct
1 year, 1 month ago

Gujarat High Court Upholds Income Tax Department's Search and Seizure, Condemns Misconduct

Live Law  

The Gujarat High Court on Tuesday, upheld the search and seizures conducted by the Income Tax department at a lawyer's residence and office last year over alleged income tax evasion as valid. The bench stated that concerning the commencement of search proceedings, based on the material seized from the lawyer's premises and presented by the department before the bench in …

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 …

Madras High Court Service Law Digest 2023
1 year, 2 months ago

Madras High Court Service Law Digest 2023

Live Law  

Madras High Court Restraints TANGEDCO Employees From Going On Strike, Says Essential Services Will Be Affected Case Title: A Saravanan v. The State of Tamil Nadu and others Citation: 2023 LiveLaw 11 The Madras High Court has temporarily restrained the employees of the Tamil Nadu Generation and Distribution Corporation Limited from going on a strike on January 10 or on …

Delhi High Court Directs Income Tax Commissioner To Accept BCI's Form No.10 After Condoning Delay
1 year, 2 months ago

Delhi High Court Directs Income Tax Commissioner To Accept BCI's Form No.10 After Condoning Delay

Live Law  

The Delhi High Court has directed the income tax commissioner to accept Form No. The petitioner, Bar Council of India, has sought quashing of an order passed by the Commissioner of Income Tax and directions to the respondent to accept Form No. The petitioner also requested that the respondent dispose of the application for condonation of delay in filing Form …

Madras High Court Weekly Round-Up: December 25 to December 31, 2023
1 year, 2 months ago

Madras High Court Weekly Round-Up: December 25 to December 31, 2023

Live Law  

A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw 407 To 2023 LiveLaw 413 NOMINAL INDEX Pandiarajan C v The District Collector and Others, 2023 LiveLaw 407 University of Madras v Dr. UT Manisundar and others, 2023 LiveLaw 408 M/s.Cognizant Technology Versus Assistant Commissioner of Income Tax, 2023 LiveLaw 409 PK Mukmuthu Sha v PS …

Bombay High Court Dismisses Petition Filed By Serum Institute Of India Challenging 2016 Amendment To Income Tax Act
1 year, 3 months ago

Bombay High Court Dismisses Petition Filed By Serum Institute Of India Challenging 2016 Amendment To Income Tax Act

Live Law  

The Bombay High Court has dismissed a petition filed by Serum Institute of India Pvt. Ltd. challenging a 2016 amendment to the Income Tax Act.The bench of Justice K. R. Shriram and Justice Neela Gokhale has observed that the amendment to Section 2 by insertion of the impugned sub-clause that includes various subsidies and concessions only indicates the well-established jurisprudential. …

Employee Can’t Be Penalised For Non-Deposit Of TDS By Employer: Delhi High Court
1 year, 3 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 …

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment
1 year, 3 months ago

Dept.’s Personal Opinion Not Tangible Material For Reopening Assessment: Calcutta High Court Quashes Reassessment

Live Law  

The Calcutta High Court has quashed the reassessment order on the grounds that the department’s personal opinion is not tangible material for reopening the assessment.The bench of Chief Justice T. S. Sivagnanam and Justice Hiranmay Bhattacharyya has observed that unless glaring omissions are demonstrated or conditions precedent for exercise of the power to reopen assessment are not. The Calcutta High …

Madras High Court Weekly Round-Up: November 20 To November 26, 2023
1 year, 3 months ago

Madras High Court Weekly Round-Up: November 20 To November 26, 2023

Live Law  

Citations: 2023 LiveLaw 359 To 2023 LiveLaw 365 NOMINAL INDEX G.Mayakannan v. The District Collector, 2023 LiveLaw 359 Apollo Hospitals Enterprises Ltd v Dr Dheeraj Saurabh, 2023 LiveLaw 360 AM Paramasivan and another v State, 2023 LiveLaw 361 State v XXX, 2023 LiveLaw 362 M/s. Jain Metal Rolling Mills Versus Union of India, 2023 LiveLaw 364 Manav Menon Versus DCIT, …

Bombay High Court Quashes Income Tax Assessments Against Agriculturist And Rickshaw Driver For Improper Sanction
1 year, 4 months ago

Bombay High Court Quashes Income Tax Assessments Against Agriculturist And Rickshaw Driver For Improper Sanction

Live Law  

The Bombay High Court has quashed the income tax assessments for the assessment year 2016-2017 against agriculturists and rickshaw drivers for improper sanction.The bench of Justice K.R. The Bombay High Court has quashed the income tax assessments for the assessment year 2016-2017 against agriculturists and rickshaw drivers for improper sanction. The assessee challenged the income tax assessments for the assessment …

Madras High Court Weekly Round-Up: October 16 to October 22, 2023
1 year, 5 months ago

Madras High Court Weekly Round-Up: October 16 to October 22, 2023

Live Law  

A weekly round-up of important cases from the Madras High Court Citations: 2023 LiveLaw 317 To 2023 LiveLaw 327 NOMINAL INDEX Tamil Nadu Football Association and Others v Pennar Junior FC and Others, 2023 LiveLaw 317 Dr Vinith v State and Others, 2023 LiveLaw 318 Mr K Ramachandran v The Principal Secretary to Government and Others, 2023 LiveLaw 319 Tamil …

Madras High Court adjourns actor Vijay’s plea against penalty of ₹1.5 crore imposed on him by Income Tax Dept
1 year, 5 months ago

Madras High Court adjourns actor Vijay’s plea against penalty of ₹1.5 crore imposed on him by Income Tax Dept

The Hindu  

The Madras High Court on Tuesday, adjourned by three weeks, a writ petition filed by actor C. Joseph Vijay last year, against an order passed by the Income Tax Department on June 30, 2022 imposing a penalty of ₹1.5 crore on him for not having voluntarily disclosed an additional income of ₹15 crore in the financial year 2015-16. When the …

Supreme Court Upholds Order Of Madras High Court Granting Bail To Lawyer Arrested Under UAPA By NIA For Alleged Links With PFI
1 year, 5 months ago

Supreme Court Upholds Order Of Madras High Court Granting Bail To Lawyer Arrested Under UAPA By NIA For Alleged Links With PFI

Live Law  

The Supreme Court on Tuesday upheld the order of the Madras High Court granting bail to Mohammad Abbas, a Madurai based lawyer who was arrested by the National Investigation Agency under the Unlawful Activities Prevention Act for his alleged links with the banned Popular Front of India organization.A bench of Justice Abhay S Oka and Justice Pankaj Mithal while confirming. …

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