Tax Authorities Should Maintain Discipline To Follow Decisions Of Higher Authorities : Supreme Court
1 year, 10 months ago

Tax Authorities Should Maintain Discipline To Follow Decisions Of Higher Authorities : Supreme Court

Live Law  

The Supreme Court, recently, observed that in order to avoid utter chaos in administration of tax laws, decisions made by higher authorities ought to be adhered to. The writ petitioner had questioned the jurisdiction of the Deputy Excise and Taxation Commissioner -cum-Revisional Authority to reopen proceedings, in exercise of suo motu revisional power conferred by section 34 of the VAT Act. The writ petitioner had claimed before the High Court that suo moto revisional power could not have been exercised by the Revisional Authority. The decision of the Tribunal may not be acceptable to the Revisional Authority, but that cannot furnish any ground to such authority to perceive that it is either not bound by the same or that it need not be followed.” It added that - “.the Revisional Authority might have been justified in exercising suo moto power to revise the order of the Assessing Authority had the decision of the Tribunal been set aside or its operation was stayed by a competent Court.” Case details M/s.

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History of this topic

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court
1 month ago

Writ Courts Shall Not Act As Court Of Appeal Against Decision Of Lower Court Or Tribunals To Correct Errors Of Fact: Bombay High Court

Live Law  

The Bombay High Court recently clarified that writ courts shall not trench upon an alternate remedy provided by statute for granting any relief, by assuming jurisdiction under Article 226 of the Constitution. Similarly, writ courts shall not act as a court of appeal against the decision of the lower court or Tribunals, to correct errors of fact, observed the Division …

HC Has Duty To Maintain Accurate Records Within Its Jurisdiction To Ensure Justice Prevails In Accordance With Law: J&K High Court
1 month, 1 week ago

HC Has Duty To Maintain Accurate Records Within Its Jurisdiction To Ensure Justice Prevails In Accordance With Law: J&K High Court

Live Law  

Reiterating that the High Court, as a court of record, derives its power to review judgments under Article 215 of the Constitution of India the Jammu and Kashmir and Ladakh High Court has emphasized its obligation and duty to maintain accurate records within its jurisdiction, ensuring justice prevails in accordance with the law. Clarifying the mandate and obligation of the …

[S.263 IT Act] Revisionary Power Can Be Invoked When Order Meets Twin Conditions Of Being Erroneous, Prejudicial To Interest Of Revenue: Delhi HC
1 month, 1 week 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 …

Consequential Order Passed By Assessing Authority Beyond Terms Of Remand By Commissioner Is Unacceptable: Kerala High Court
1 month, 1 week ago

Consequential Order Passed By Assessing Authority Beyond Terms Of Remand By Commissioner Is Unacceptable: Kerala High Court

Live Law  

The Division Bench of Kerala High Court comprising Justices A.K. observed that “the concern of the Assessing Authority, while passing a consequential order, has to be limited to those specific issues that have been remanded to it for consideration by the Commissioner……….” Section 263 of the Income Tax Act, 1961 empowers the Commissioner of Income Tax to revise any order …

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court
4 months, 2 weeks ago

Revisional Jurisdiction Available , Writ Not Maintainable Against First Appellate Authority Order : Kerala High Court

Live Law  

The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building Tax Act.The bench of Justice A. K. Jayasankaran Nambiar and Justice Syam Kumar V.M. The Kerala High Court has held that the writ petition is not maintainable against the first appellate authority's order under the Kerala Building …

Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court
5 months, 1 week ago

Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court

Live Law  

The Meghalaya High Court has held that once the revision order becomes final, no question of passing another order will arise.The bench of Chief Justice S. Vaidyanathan and Justice W. Diengdoh has observed that the Assessing Officer had passed an order under Section 263 of the Income Tax Act, 1961, which was set aside by the Principal Commissioner of Income …

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment
5 months, 3 weeks ago

Assessment Re-Opened By Dept. Based On 'Change Of Opinion'; Himachal Pradesh High Court Quashes Reassessment

Live Law  

The Himachal High Court quashed the reassessment order on the grounds that the assessment was re-opened by the department based on 'change of opinion'.The bench of Justice Tarlok Singh Chauhan and Justice Sushil Kukreja has observed that as per the record the objections were raised only by the Audit Party and, therefore, reasons have been recorded on borrowed satisfaction of …

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT
6 months ago

Revisionary Power Can't Be Invoked On Allegation Of Improper Inquiry By AO: Delhi ITAT

Live Law  

The Delhi Bench of Income Tax Appellate Tribunal has held that the assessment order cannot be held to be erroneous and prejudicial to the interest of revenue merely on the allegation that the Assessing Officer has not made an inquiry and verification with regard to cash deposits as well as scrap sales.The bench of Saktijit Dey and Naveen Chandra. The …

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
7 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 …

Jurisdictional Delineation: Power Of Revisional Court Vis-À-Vis Quashing Of FIR
7 months, 4 weeks ago

Jurisdictional Delineation: Power Of Revisional Court Vis-À-Vis Quashing Of FIR

Live Law  

In a significant judgment pronounced recently in the case of Arun P.Gidh v. Chandra Prakash Singh and Ors., a three-judge bench of the Bombay High Court extensively examined the question of revisional court's power to quash an FIR registered pursuant to an order of magistrate under Section 156 Cr.P.C. It can never be inferred that the power of police to …

Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT
8 months, 3 weeks ago

Assessment By AO Can't Be Termed As Prejudicial To Interest Of Revenue If It Doesn't Result In Any Loss To Revenue: Indore ITAT

Live Law  

On finding that the facts of the case do not warrant application of section 263 of the Income Tax Act, the Indore ITAT set aside the revision order passed by PCIT and restored the original assessment-order passed by the AO. In the light of those rulings, the AO has rightly assessed the income at normal rates of tax, hence there …

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC
11 months, 1 week ago

Reopening Of Assessment Inspired From 'Review' & 'Change Of Opinion' By Subsequent AO Is Deprecated: Madras HC

Live Law  

While setting aside the order disposing of assessee's objection for re-opening of assessment pursuant to the issue of notice u/s 148 of the Income tax Act, 1961 and the consequent reassessment order, the Madras High Court held that there is no scope for re-opening of the assessment, since the reasons cited for same was inspired from change of opinion of …

UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC
1 year, 1 month ago

UPVAT | Exemption/Concession Form Not Produced During Assessment Due To Unavoidable Circumstances, Can Be Considered By Tribunal: Allahabad HC

Live Law  

The Allahabad High Court has held that if a form through which exemption/concession has been claimed under the Uttar Pradesh Value Added Tax Act, 2008 could not be produced at the time of assessment due to unavoidable circumstances, the same can be produced before the Tribunal. The bench comprising of Justice Piyush Agrawal held, “The transaction already claimed by the …

High Court's Revisional Jurisdiction U/S 401 CrPC Limited, Can’t Interfere With Trial Court's Conclusions Unless Manifestly Illegal: MP High Court
1 year, 2 months ago

High Court's Revisional Jurisdiction U/S 401 CrPC Limited, Can’t Interfere With Trial Court's Conclusions Unless Manifestly Illegal: MP High Court

Live Law  

Madhya Pradesh High Court has reiterated that the scope of revisional jurisdiction wielded by the High Court under Section 401 CrPC is limited and it cannot be put to use for reversing the conclusions reached by the courts below. Adding to this, the single-judge bench of Justice Prem Narayan Singh sitting at Indore also noted that the High Court cannot …

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court
1 year, 5 months ago

Criminal Court Can't Review Its Orders In Garb Of Modification/ Clarification: Sikkim High Court

Live Law  

The Sikkim High Court has recently asserted that a judgment passed by a criminal court cannot be revised, reopened, or reversed through an application for modification/clarification. A bench comprising Justice Bhaskar Raj Pradhan was hearing an application filed by ED's Joint Director after nearly eight years of passing of the judgment dated 22.09.2015, seeking modification/ clarification. While informing that the …

Review Provision Is Not To Scrutinize The Correctness Of Decision : Supreme Court
1 year, 10 months ago

Review Provision Is Not To Scrutinize The Correctness Of Decision : Supreme Court

Live Law  

The Supreme court reiterated that the provision of review is not to scrutinize the correctness of the decision.It is to correct the error, if any, which is visible on the face of the order / record without going into as to whether there is a possibility of another opinion different from the one expressed, the bench of Justices V Ramasubramanian …

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 …

Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court
2 years, 4 months ago

Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court

Live Law  

The Calcutta High Court bench of Justice T.S. The appellant/assessee has challenged the assessment order passed under the provisions of the Income Tax Act 1961 on the ground that it has been passed in violation of the principles of natural justice. The Assessing Officer issued a notice under Section 148A stating that he has information which suggests that income chargeable …

S.148A Income Tax Act | Writ Court Can't Interfere Where Statutory Authority Follows Procedure & Proceedings Have Not Yet Concluded: P&H High Court
2 years, 5 months ago

S.148A Income Tax Act | Writ Court Can't Interfere Where Statutory Authority Follows Procedure & Proceedings Have Not Yet Concluded: P&H High Court

Live Law  

Punjab and Haryana High Court while dealing with a writ petition in the nature of certiorari for quashing notice issued to the petitioner under Sections 148A and 148 of the Income Tax Act, 1961 for the assessment year 2018-19, held that no interference is warranted since the procedure contemplated in 1961 Act was followed and the authority acted within its …

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 …

Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court
2 years, 6 months ago

Assessee Should Be Given Opportunity To Produce Evidence Which Has Impact On Tax Liability : Calcutta High Court

Live Law  

The Calcutta High Court bench has held that assessees should be given the opportunity to produce evidence which has an impact on tax liability. However, subsequently, the writ petitioner received the document dated August 25, 2021, which impacts the tax liability of the appellant/writ petitioner. The certificate is material evidence which the revisional authority needs to consider in order to …

Revisional Jurisdiction Is Not Meant To Test The Waters Of What Might Happen In The Trial: Delhi High Court
2 years, 7 months ago

Revisional Jurisdiction Is Not Meant To Test The Waters Of What Might Happen In The Trial: Delhi High Court

Live Law  

Delhi High Court recently observed that revisional jurisdiction is not meant to test the waters of what might happen in the trial. The observation came from Justice Chandra Dhari Singh who also said that the revisional Court has to consider the correctness, legality or propriety of any finding inter se an order and as to the regularity of the proceedings …

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court
2 years, 7 months ago

If Principles Of Natural Justice Are Violated, Writ Remedy Is Available Despite Statutory Appeal: Delhi High Court

Live Law  

The Delhi High Court has quashed an assessment order passed by the revenue department without issuing a prior show cause notice and draft assessment order to the assessee. The Assessee Jindal Realty submitted before the Delhi High Court that the revenue department did not issue any draft assessment order and show cause notice before passing the assessment order. The Delhi …

Revisional Powers Of High Court Under Rent Act Confined To Detecting Legality, Regularity & Propriety Of Impugned Orders: Kerala High Court
3 years, 2 months ago

Revisional Powers Of High Court Under Rent Act Confined To Detecting Legality, Regularity & Propriety Of Impugned Orders: Kerala High Court

Live Law  

The Kerala High Court has reiterated that the power exercisable by a High Court under Section 25 of the Kerala Buildings Act is not an appellate power to reappraise or reassess the evidence for coming to a different finding contrary to the finding recorded by the courts below.A Division Bench of Justice Anil Narendran and Justice K Babu remarked:".it cannot …

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