Monthly Digest Of Tax Cases: May 2022
2 years, 6 months ago

Monthly Digest Of Tax Cases: May 2022

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Indirect Taxes Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Seven Seas Hospitality Private Limited Versus PCIT Citation: 2022 LiveLaw 467 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has held that neither the Assessing Officer nor the Principal Commissioners of Income Tax have considered the three basic principles, i.e., the prima facie case, balance of convenience, and irreparable injury, while deciding the stay application. Madras High Court Case Title: Mrs. Noorjahan Versus The Deputy Commissioner of Income Tax Citation: 2022 LiveLaw 198 The Madras High Court bench of Justice G. Jayachandran has held that the suppression of material facts, the intentional suggestion of falsehood and the non-application of mind go to show that there was a malicious prosecution initiated by the Income Tax department by abusing its power. Allahabad High Court Case Title: Uphill Farms Private Limited Versus UOI The Allahabad High Court bench of Justice Surya Prakash Kesarwani and Justice Jayant Banerji has ruled that once the notice under Section 148 of the Income Tax Act, 1961, issued by the assessing authority was declared without jurisdiction, the subsequent proceedings, including the re-assessment order, cannot be sustained. Case Title: Bhadrish Jayantilal Sheth Versus Income Tax Officer Case Citation: 2022 LiveLaw 191 The Calcutta High Court bench of Justice Md.

History of this topic

SC's Judgement In Abhisar Buildwell Case Doesn't Permit Reopening Of Assessments Beyond Limitation Period U/S 149(1) Of IT Act: Delhi HC
6 days, 20 hours ago
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1 week ago
Form 26B Under Income Tax Rules Not Required For Refund Once Form 5 Under 'Vivad Se Vishwas' Act Is Issued: Allahabad High Court
1 week, 2 days ago
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3 weeks, 6 days ago
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3 weeks, 6 days ago
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4 weeks ago
Tax Weekly Roundup: November 18 - November 24, 2024
4 weeks 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
1 month ago
Madras High Court Weekly Round-Up: November 11 - November 17, 2024
1 month ago
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
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1 month, 1 week ago
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1 month, 1 week ago
Amount Received In Advance For Services To Be Treated As Income Of Assessee, Chargeable Under Income Tax: Madras High Court
1 month, 1 week ago
Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa High Court
1 month, 1 week ago
[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: 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
1 month, 1 week ago
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1 month, 1 week ago
Mistake On Part Of AO Resulting In Under Assessment Of Income No Ground To Re-Open Assessment U/S 147 Of Income Tax Act: Delhi HC
1 month, 1 week ago
High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore
2 months ago
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4 months ago
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4 months, 1 week ago
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4 months, 1 week ago
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4 months, 1 week ago
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4 months, 1 week ago
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4 months, 3 weeks ago
JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
5 months, 1 week ago
Once Revision Order Become Final, No Question Of Passing Another Order Will Arise: Meghalaya High Court
5 months, 1 week ago
Reassessment Notice Not Complying Section 148 Pre-Conditions Is Beyond Jurisdictional: Bombay High Court
5 months, 1 week ago
Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay
5 months, 1 week ago
AO Can't Review Its Own Order: Delhi High Court
5 months, 2 weeks ago
Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
5 months, 2 weeks ago
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5 months, 3 weeks ago
Indirect Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago
Absence Of Incriminating Materials, AO Not Empowered To Reopen Assessments In Block Period Of Six Years: Kerala High Court
6 months ago
Direct Tax Cases Weekly Round-Up: 02 To 08 June 2024
6 months, 2 weeks ago
Madras High Court Monthly Digest - May 2024
6 months, 2 weeks ago
Delhi HC Upholds Constitutional Validity Of Section 71(3A) Income Tax Act; Dismisses Petition Challenging Rs. 2 Lakh Cap On House Property Income Set-Off
6 months, 2 weeks ago
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6 months, 3 weeks ago
Income Tax Dept. Failed To Incorporate Revised CPWD Rates As Quantum Of Rent For Building: Calcutta High Court
7 months ago
Bombay High Court Quashes Reassessment Notices Issued Merely On Basis Of Information Received From Directorate General Of GST
7 months ago
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7 months, 1 week ago
Indirect Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 1 week ago
AO Can't Draw An Adverse Inference For Mere Non-Response From Directors To Notices: Calcutta High Court
7 months, 1 week ago
Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court
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
7 months, 2 weeks ago
Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
7 months, 2 weeks ago
[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

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