Alternative Remedy Is Not Absolute Bar To Examine Conditions To Issue Reassessment Notice: Madhya Pradesh High Court
1 year, 9 months ago

Alternative Remedy Is Not Absolute Bar To Examine Conditions To Issue Reassessment Notice: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court stayed the reassessment proceedings and admitted them for the final hearing.The division bench of Justice S.A. Dharmadhikari and Justice Prakash Chandra Gupta has relied on the decision of the Supreme Court in the case of Red Chilli International Sales Vs. Income Tax Officer & Anr., in which it was held that writ petitions have been entertained to examine. The division bench of Justice S.A. Dharmadhikari and Justice Prakash Chandra Gupta has relied on the decision of the Supreme Court in the case of Red Chilli International Sales Vs. Income Tax Officer & Anr., in which it was held that writ petitions have been entertained to examine whether the conditions for the issuance of a notice under Section 148 of the Income Tax Act have been satisfied. The petitioners/assessees assailed the order passed under Section 148A of the Income Tax Act as well as the notice issued under Section 148 of the Act for initiating reassessment proceedings for the 2013–14 assessment year. Case Title: M/S Space Enclave Private Limited Versus Income Tax Department Citation: 2023 LiveLaw 38 Date: 01.03.2023 Counsel For Petitioner: Yatish Kumar Laad, P. M. Choudhary, Anand Prabhawalkar, Madhav Khandelwal, V.N.

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History of this topic

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

'Don't Choke The Court, Let It Breathe': Madhya Pradesh High Court In Writ Petition Filed Without Availing Alternative Remedy
1 week, 5 days ago

'Don't Choke The Court, Let It Breathe': Madhya Pradesh High Court In Writ Petition Filed Without Availing Alternative Remedy

Live Law  

While hearing a writ petition moved in a commercial dispute where the parties had entered into an agreement having an arbitration clause, the Jabalpur bench of the Madhya Pradesh High Court on Wednesday said that court's do not interfere in matters where alternative remedies are available. As the counsel for the petitioner said at least a show cause notice should …

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
1 month 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 …

Order Passed U/S 148A(d) Income Tax Act Is Not Appealable, Writ Jurisdiction Can Be Invoked: Madhya Pradesh High Court
1 month, 1 week ago

Order Passed U/S 148A(d) Income Tax Act Is Not Appealable, Writ Jurisdiction Can Be Invoked: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court has held that an order passed under Section 148A of the Income Tax Act 1961 is not an appealable order, therefore, the only remedy with an aggrieved party is to invoke writ jurisdiction of the High Court. In this scheme, a division bench of Justices Vivek Rusia and Binod Kumar Dwivedi observed, “Admittedly, the order …

Plea Of Limitation Shall Be Deemed To Be Waived If Not Raised Before Arbitrator U/S 16 Of Arbitration Act: Madhya Pradesh High Court
1 month, 1 week ago

Plea Of Limitation Shall Be Deemed To Be Waived If Not Raised Before Arbitrator U/S 16 Of Arbitration Act: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court bench of Justice Subodh Abhyankar affirmed that plea of limitation cannot be allowed to be raised first time under section 34 of the Arbitration Act if no such plea was taken before the Arbitrator under section 16 of the Act. Brief Facts This arbitration appeal under Section 37 of the Arbitration and Conciliation Act 1996 …

High Court Rejects Mutation Order, Remands Case to Civil Court
2 months ago

High Court Rejects Mutation Order, Remands Case to Civil Court

Live Law  

The Madhya Pradesh High Court has reaffirmed the importance of issuing notice in property mutation proceedings. In a recent case, the court observed that the State had failed to issue notice to the petitioner despite the fact that the petitioner had been unable to appear before the State in 2015 when the order rejecting the mutation was passed. The court …

Direct Tax Weekly Round-Up: 4 To 10 August 2024
4 months, 1 week ago

Direct Tax Weekly Round-Up: 4 To 10 August 2024

Live Law  

Delhi High Court Amendment In Section 153C Income Tax Act Can't Be Interpreted For Revival Of Already Time Barred Proceedings: Delhi High Court Case Title: PCIT Versus Karina Airlines International Ltd. Reopening Based On Entirely New Material Deprives Taxpayer's Right To Object To Re-Assessment: Delhi High Court Case Title: Banyan Real Estate Fund Mauritius Verses Assistant Commissioner Of Income Tax …

Reassessment Notice Not Complying Section 148 Pre-Conditions Is Beyond Jurisdictional: Bombay High Court
5 months, 1 week ago

Reassessment Notice Not Complying Section 148 Pre-Conditions Is Beyond Jurisdictional: Bombay High Court

Live Law  

The Bombay High Court at Goa has held that the reassessment notice issued without complying with the pre-conditions mentioned in Section 148 of the Income Tax Act was beyond jurisdiction.The bench of Justice M. S. Karnik and Justice Valmiki Menezes has observed that the substantive rights of the original petitioner were governed by the provisions of the Portuguese Civil Code. …

Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay
5 months, 1 week ago

Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay

Live Law  

The Karnataka High Court has granted an interim stay on a reassessment notice issued under Section 148 of the Income Tax Act, 1961 which was not issued in terms of the procedure prescribed under Faceless Assessment.The bench of Justice Sunil Dutt Yadav has stayed the reassessment notice issued by the jurisdictional assessing officer under Section 148 of the Income Tax …

Indirect Tax Cases Monthly Round Up: June 2024
5 months, 3 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Income Tax Dept. Failed To Incorporate Revised CPWD Rates As Quantum Of Rent For Building: Calcutta High Court
7 months ago

Income Tax Dept. Failed To Incorporate Revised CPWD Rates As Quantum Of Rent For Building: Calcutta High Court

Live Law  

The Calcutta High Court has held that the income tax department was delaying the matter for a prolonged period and failed to incorporate the revised Central Public Works Department rates as the quantum of rent for the building.The bench of Chief Justice T.S. The Calcutta High Court has held that the income tax department was delaying the matter for a …

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court
7 months, 2 weeks ago

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

Live Law  

The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report.The bench of Justice B.R. Sarangi and Justice G. Satapathy has observed that it is not enough if the Assessing Officer refers to the tax evasion report or an audit report; he has to independently apply his mind and …

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income
7 months, 2 weeks ago

I-T Authority Fails To Consider Reason For Difference In Sale Consideration & Stamp Duty: Mumbai ITAT Deletes Penalty Levied U/s 270A For Under-Reporting Of Income

Live Law  

Noting that neither the Assessing Officer nor the CIT have taken into consideration the explanation offered by the Assessee during the assessment proceedings in relation to the difference in the sale consideration and the stamp duty valuation of immovable property, the Mumbai ITAT deleted the penalty levied u/s 270A of the Income tax Act for under-reporting of income. Accordingly, the …

[Income Tax Act] Supreme Court Decision In UOI v. Ashish Agarwal Applicable To Parties Who Challenged Notice U/S 148: Allahabad High Court
8 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: 25 February To 3 March 2024
9 months, 2 weeks 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 …

'Great Sanctity For Finality Of Judgment': Madhya Pradesh High Court Refuses To Entertain Second Review Petition Arising Out Of Writ Proceedings
10 months ago

'Great Sanctity For Finality Of Judgment': Madhya Pradesh High Court Refuses To Entertain Second Review Petition Arising Out Of Writ Proceedings

Live Law  

Noting that the 'doctrine of finality' in judgments has great sanctity, Madhya Pradesh High Court held a second review petition before it arising out of a writ matter to be non-maintainable. Afterwards, turning to the factual matrix of the case, the court proceeded to make the following observations: “…The petitioner has already exhausted remedy of writ petition, writ appeal, review …

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC
1 year ago

Direct Tax Vivaad Se Vishwas Act | Out-Of-Court Settlement Not Litigant's Fundamental Right, Can Be Availed Only As Per Law: Allahabad HC

Live Law  

While dealing with a rejection order under the Direct Tax Vivaad Se Vishwas Act, 2020, the Allahabad High Court has held that a litigant does not have a fundamental or inherent right to claim settlement of dispute outside court. The bench comprising of Justice Saumitra Dayal Singh and Justice Shiv Shanker Prasad opined, “In the first place, settlement of disputes …

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

Bombay High Court Quashes Reassessment Proceedings Against Non-Existent Entity Despite Active PAN
1 year, 1 month ago

Bombay High Court Quashes Reassessment Proceedings Against Non-Existent Entity Despite Active PAN

Live Law  

The Bombay High Court has quashed the reassessment proceedings against non-existent entities despite an active PAN.“PAN was not deactivated, which would not help the revenue because there could be cases relating to various years when the company was in existence, and it is possible those PAN numbers are picked up for scrutiny or for the issuance of a refund. The …

Accused Can't Be Given Opportunity To Explain Before Filing Final Report : Supreme Court Sets Aside 'Strange' HC Order
1 year, 1 month ago

Accused Can't Be Given Opportunity To Explain Before Filing Final Report : Supreme Court Sets Aside 'Strange' HC Order

Live Law  

The Supreme Court recently expressed surprise at a direction passed by a High Court that the police will give opportunity to an accused to explain the materials collected against him before the filing of chargesheet.The Madhya Pradesh High Court passed the direction while refusing to quash an FIR under Section 482 of the Code of Criminal Procedure.Disapproving of the High …

Supreme Court Issues Notice On Plea Challenging Madhya Pradesh’s ‘Mukhya Mantri Annadoot Yojna’ Scheme
1 year, 4 months ago

Supreme Court Issues Notice On Plea Challenging Madhya Pradesh’s ‘Mukhya Mantri Annadoot Yojna’ Scheme

Live Law  

The Supreme Court has issued a notice in a Special Leave Petition challenging the constitutional validity of ‘Mukhya Mantri Annadoot Yojna’, a scheme introduced by the Government of Madhya Pradesh for allotment of transportation work to unemployed persons. As per the petition, before the Scheme’s introduction, the transportation of supplies was allotted by way of a tender process wherein the …

Supreme Court Asks MP HC To Relook Case Of Judge Aspirant Whose Selection Was Cancelled Over 'False' Dog Bite Case
1 year, 4 months ago

Supreme Court Asks MP HC To Relook Case Of Judge Aspirant Whose Selection Was Cancelled Over 'False' Dog Bite Case

Live Law  

The Supreme Court recently asked the Madhya Pradesh High Court to have a relook the case of a judicial aspirant, whose name was deleted from the merit list of the Madhya Pradesh Judicial Services Examination, 2019 due to a "false" criminal complaint. A Division Bench comprising Justices Sanjay Kishan Kaul and Sudhanshu Dhulia in its order made a prima facie …

Tax Cases Weekly Round-Up: 6 August To 12 August, 2023
1 year, 4 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 …

Allahabad High Court Weekly Round-Up: July 24 - July 30
1 year, 4 months ago

Allahabad High Court Weekly Round-Up: July 24 - July 30

Live Law  

NOMINAL INDEX Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 Manorama Kuchhal And Another vs. Brijesh Narain Singh D.M./Collector NIC Dist. Lucknow And Another 2023 LiveLaw 230 ORDERS/JUDGMENTS OF THE WEEK Allahabad High Court Dismisses Challenge To Appointment Of Commissioners Of Income-Tax Case Title: Shweta Punj vs. Union of India and 4 others 2023 LiveLaw 224 …

Madhya Pradesh High Court Proposes To Impose ₹10 Lakh Cost On Litigant For Filing Repetitive Petition
1 year, 5 months ago

Madhya Pradesh High Court Proposes To Impose ₹10 Lakh Cost On Litigant For Filing Repetitive Petition

Live Law  

The Madhya Pradesh High Court has proposed to impose a cost of Rs 10 Lakhs on a litigant for filing a petition seeking the same relief, which had already been resolved earlier.“This is a clear case of abuse of the process of Court. The Madhya Pradesh High Court has proposed to impose a cost of Rs 10 Lakhs on a …

Order U/S 10 MP Accommodation Control Act Determining Rent Not Executable; Landlord Ought To File Civil Suit To Recover Arrears: High Court
1 year, 7 months ago

Order U/S 10 MP Accommodation Control Act Determining Rent Not Executable; Landlord Ought To File Civil Suit To Recover Arrears: High Court

Live Law  

The Madhya Pradesh High Court recently observed that an order passed under Section 10 of the Madhya Pradesh Accommodation Control Act, 1961 is not executable and that in order to recover the arrears, the landlord would have to file a suit for recovery. Section 10 of the Madhya Pradesh Accommodation Control Act, 1961 provides for the Rent Controlling Authority to …

'Specific Show-Cause Notice Necessary Before Imposing Penalty' : Supreme Court Quashes Debarment and Penalty Order Issued by MP DISCOM
1 year, 8 months ago

'Specific Show-Cause Notice Necessary Before Imposing Penalty' : Supreme Court Quashes Debarment and Penalty Order Issued by MP DISCOM

Live Law  

The Supreme Court has reiterated the requirement of a specific show-cause notice while quashing and setting aside the debarment and penalty order issued by the Madhya Pradesh Power Distribution Company against a tenderee who was awarded a contract for supply of transformers by the DISCOM. In the appeal filed before the Supreme Court against the decision of the High Court, …

MP Nagar Tatha Gram Nivesh Adhiniyam - Scheme Will Not Lapse Merely Because It Was Not Completed Within 3 Years Despite Substantial Steps : Supreme Court
1 year, 9 months ago

MP Nagar Tatha Gram Nivesh Adhiniyam - Scheme Will Not Lapse Merely Because It Was Not Completed Within 3 Years Despite Substantial Steps : Supreme Court

Live Law  

The Supreme Court of India recently set aside the judgments of the Madhya Pradesh High Court which held the acquisition proceedings initiated by the Indore Development Authority and the State of Madhya Pradesh for a residential scheme as lapsed. 97 as illegal and invalid and quashed and set aside the entire acquisition proceedings under the 1894 Act on three grounds: …

Absence Of Material: Bombay High Court Quashes Reassessment Proceedings
1 year, 10 months ago

Absence Of Material: Bombay High Court Quashes Reassessment Proceedings

Live Law  

The Bombay High Court has quashed the reassessment proceedings as the issue of "large loans and advances" was not only raised during the scrutiny assessment but also responded to by the assessee.The division bench of Justice Dhiraj Singh Thakur and Justice Kamal Khata has observed that between the date of the order of assessment, which is sought to be reopened, …

Invalid Assumption Of Jurisdiction: Orissa High Court Quashes Reassessment Notices Against Vedanta
1 year, 10 months ago

Invalid Assumption Of Jurisdiction: Orissa High Court Quashes Reassessment Notices Against Vedanta

Live Law  

The Orissa High Court has quashed the reassessment notice issued against Vedanta Resources Ltd. on the grounds of an invalid assumption of jurisdiction.The division bench of Chief Justice Dr. S. Muralidhar and Justice M.S. The Orissa High Court has quashed the reassessment notice issued against Vedanta Resources Ltd. on the grounds of an invalid assumption of jurisdiction. The department contended …

Gujarat High Court Quashes Reassessment Order Citing Inability Of Assessee To Secure Relevant Documents Amid Covid-19 Lockdown
1 year, 11 months ago

Gujarat High Court Quashes Reassessment Order Citing Inability Of Assessee To Secure Relevant Documents Amid Covid-19 Lockdown

Live Law  

The Gujarat High Court recently quashed a reassessment order and final notice of assessment issued against to an assessee after she failed to produce the relevant documents, particularly Form-F prescribed under Gujarat Value Added Tax Act, 2003 amid Covid-19 lockdown.The division bench of Justice Sonia Gokani and Justice Sandeep N. Bhatt allowed the petition under Article 226 of. The Gujarat …

Income Tax Act | Writ Petition Can Be Entertained To Examine If Conditions To Issue Section 148 Notice Are Satisfied : Supreme Court
1 year, 11 months ago

Income Tax Act | Writ Petition Can Be Entertained To Examine If Conditions To Issue Section 148 Notice Are Satisfied : Supreme Court

Live Law  

The Supreme Court recently set aside an order of the Punjab and Haryana High Court which dismissed a writ petition filed by an assessee against a notice issued under Section 148A of the Income Tax Act 1961 for reopening assessment.The High Court had dismissed the writ petition on the ground of availability of alternative remedy. The Supreme Court recently set …

Bar Under Section 108 (2) M.P. Panchayat Raj Adhiniyam Will Not Apply Against Suit For Recovery Of Amount Legally Due From Local Body: High Court
1 year, 11 months ago

Bar Under Section 108 (2) M.P. Panchayat Raj Adhiniyam Will Not Apply Against Suit For Recovery Of Amount Legally Due From Local Body: High Court

Live Law  

The High Court of Madhya Pradesh, Indore Bench recently held that a suit for recovery would not be barred under Section 108 of the Madhya Pradesh Panchayat Raj Adhiniyam, 1993 if the sum was legally due on the part of the local body. In Nagar Palika Murena, the high court had held that, "the officers or the Council, while asking …

Madhya Pradesh High Court Allows Litigant To Withdraw Suit And File It Afresh, 7 Years After It Was Instituted
1 year, 11 months ago

Madhya Pradesh High Court Allows Litigant To Withdraw Suit And File It Afresh, 7 Years After It Was Instituted

Live Law  

The High Court of Madhya Pradesh,Indore Bench recently allowed an application under Order 23 Rule 1 and 3 of the CPC moved by a litigantto withdraw his suit with liberty to file it afresh, more than seven years after the case was instituted before a Civil Judge in Dewas. Thus in my opinion the reasons given by theplaintiff in his …

Writ Petition Against Show Cause Notice Issued U/S 148A(b) Of Income Tax Act Not Maintainable: Madhya Pradesh High Court
2 years, 1 month ago

Writ Petition Against Show Cause Notice Issued U/S 148A(b) Of Income Tax Act Not Maintainable: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court recently observed that a writ petition filed against a show cause notice issued by the authorities under Section 148A of the Income Tax Act is not maintainable. Section 148A provides for a show cause notice to be issued to the assessee, asking as to why a notice for income escaping assessment may not be issued …

Reassessment Notice Based On Error Resulting From Oversight Of AO Is Not Valid: Delhi High Court
2 years, 1 month ago

Reassessment Notice Based On Error Resulting From Oversight Of AO Is Not Valid: Delhi High Court

Live Law  

The Delhi High Court has held that the reassessment notice based on an error resulting from the oversight of the assessing officer is not valid.The division bench of Justice Vibhu Bakhru and Justice Amit Mahajan has relied on the decision of the Supreme Court in the case of Gemini Leather Stores v. Income Tax Officer, in which it was held …

Madhya Pradesh High Court Dismisses Plea Challenging Vires Of S.143-A Negotiable Instruments Act
2 years, 1 month ago

Madhya Pradesh High Court Dismisses Plea Challenging Vires Of S.143-A Negotiable Instruments Act

Live Law  

The Madhya Pradesh High Court recently dismissed a petition challenging the constitutional validity of Section 143-A of the Negotiable Instruments Act, 1881 which makes provision for interim compensation to the complainant. Elaborating on the legislative intent behind introduction of the provision through an amendment, the division bench comprising Chief Justice Ravi Malimath and Justice Vishal Mishra observed that it aims …

S.279(2) Income Tax Act | Authority Can Compound Offence Before Conviction But Not Thereafter: Madhya Pradesh High Court
2 years, 2 months ago

S.279(2) Income Tax Act | Authority Can Compound Offence Before Conviction But Not Thereafter: Madhya Pradesh High Court

Live Law  

The Madhya Pradesh High Court, Indore Bench recently held that pursuant to Section 279 of the Income Tax Act, the prescribed Authorities have the power to compound an offence either before or after the institution of proceeding against the assessee but certainly not after their conviction. Interpreting the guidelines issued for compounding of the offence under Direct Tax Laws, 2019 …

Reassessment Notice Issued Against A Dead Person Would Be Invalid: Bombay High Court
2 years, 2 months ago

Reassessment Notice Issued Against A Dead Person Would Be Invalid: Bombay High Court

Live Law  

The Bombay High Court has held that a reassessment notice against a dead person would be invalid unless the legal representatives submit to the jurisdiction of the Assessing Officer without raising any objection.The division bench of Justice Dhiraj Singh Thakur and Justice Valmiki Sa Menezes has observed that where the legal representatives do not waive their right to a notice …

Mere Issuance of Notice Does Not Attract Doctrine of 'Stare Decisis': MP High Court
2 years, 2 months ago

Mere Issuance of Notice Does Not Attract Doctrine of 'Stare Decisis': MP High Court

Live Law  

The Madhya Pradesh High Court has reiterated that mere issuance of notice on a plea does not create a 'binding precedent' on courts, as it does not lay down any proposition of law to be followed in future.Justice Vivek Agarwal explained that 'Precedent' refers to a decision that is considered as an "authority" for deciding subsequent cases involving identical or …

Madhya Pradesh High Court Holds Proceeding Late At Night; Grants Interim Relief Against Demolition Of Alleged Illegal Construction
2 years, 3 months ago

Madhya Pradesh High Court Holds Proceeding Late At Night; Grants Interim Relief Against Demolition Of Alleged Illegal Construction

Live Law  

The High Court of Madhya Pradesh, Indore Bench conducted a proceeding at 9:10 pm on Saturday to hear a matter related to an alleged encroachment. Observing that prima facie it appeared that the Petitioner was not duly served with a proper notice to remove her alleged encroachment, the Court granted interim relief against the its demolition. Accordingly, the bench comprising …

Recovery Of Tax Dues Of A Company From Its Directors Under Section 179 Of Income Tax Act, Cannot Be Invoked Casually: Bombay High Court
2 years, 4 months ago

Recovery Of Tax Dues Of A Company From Its Directors Under Section 179 Of Income Tax Act, Cannot Be Invoked Casually: Bombay High Court

Live Law  

The Bombay High Court has ruled that exercise of jurisdiction under Section 179 of the Income Tax Act, 1961 against the director of a public company, to recover the tax dues of the said company, is violative of the principles of natural justice, where the Income Tax Authority has failed to give any opportunity of hearing to the director before …

Tax Cases Monthly Round-Up: July 2022
2 years, 4 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 …

All High Courts Weekly Round Up [July 25, 2022 - July 31, 2022]
2 years, 4 months ago

All High Courts Weekly Round Up [July 25, 2022 - July 31, 2022]

Live Law  

Allahabad High Court NOMINAL INDEX Srinivas And Ors. Allahabad High Court Case Title : VAISHALI VARSHIKAR v VIJAY MOURYA and anr Citation: 2022 LiveLaw 177 The Madhya Pradesh High Court, Indore Bench, recently rejected an application for cancellation of bail of a person on the ground that his bail order had not conditioned him to not get involved in any …

Madhya Pradesh High Court Directs Department To Issue Fresh Reassessment Order For Not Considering Reply
2 years, 5 months ago

Madhya Pradesh High Court Directs Department To Issue Fresh Reassessment Order For Not Considering Reply

Live Law  

The Madhya Pradesh High Court bench of Justice Sujoy Paul and Justice Prakash Chandra Gupta has held that the reassessment order was passed without considering the reply to the show cause notice and directed the department to pass a fresh order. The department submitted that indisputably the petitioner's reply escaped notice of the respondents while passing an order under Section …

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT
2 years, 5 months ago

Reassessment Proceedings Can't Be Initiated On Same Set Of Facts Available: ITAT

Live Law  

The Mumbai Bench of the Income Tax Appellate Tribunal has held that the reassessment proceedings cannot be initiated by applying a fresh application of mind to the same set of facts available at the time of the original scrutiny assessment proceedings. The Assessing Officer issued the notice under section 148 of the Income Tax Act, initiating the reassessment proceedings in …

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
2 years, 6 months ago

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the assessment order as the assessee was not given an opportunity to file an objection to the show cause notice. The petitioner/assessee has challenged the reassessment notices for the assessment years 2014-15 and 2015-16 as well as the assessment orders passed under Section 147 read …

'Discretion Vested In Project Officer Usurped By Superiority Authority': MP High Orders Reinstatement Of Anganwadi Worker, Cites Jurisdictional Error
2 years, 6 months ago

'Discretion Vested In Project Officer Usurped By Superiority Authority': MP High Orders Reinstatement Of Anganwadi Worker, Cites Jurisdictional Error

Live Law  

The Madhya Pradesh High Court, Gwalior Bench recently directed reinstatement of an Anganwadi Worker holding that the authorities did not follow the principles of natural justice while deciding her case. The Court further held that the plea of alternate remedy would not come to rescue of the State as the Project Officer took action against the Petitioner at the insistence …

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee
2 years, 6 months ago

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee

Live Law  

The Delhi High Court, consisting of Justice Manmohan and Justice Manmeet Preetam Singh Arora, has quashed the reassessment order issued without considering the reply filed by the assessee. The department submitted that the petitioner's reply was not taken into consideration while passing the impugned order under Section 148A of the Income Tax Act. The court directed the assessing officer to …

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