Delhi HC Sets Aside ITAT Orders In NDTV's Prannoy Roy's Tax Case [Read Order]
6 years, 10 months ago

Delhi HC Sets Aside ITAT Orders In NDTV's Prannoy Roy's Tax Case [Read Order]

Live Law  

The Delhi High Court on Friday set aside two orders of the Income Tax Appellate Tribunal on appeals filed by NDTV co-founders Prannoy Roy and Radhika Roy.One of the orders challenged before the Bench comprising Justice S. Ravindra Bhat and Justice A.K. The Delhi High Court on Friday set aside two orders of the Income Tax Appellate Tribunal on appeals filed by NDTV co-founders Prannoy Roy and Radhika Roy. Chawla had allowed a plea by the Income Tax Department for early hearing on an appeal filed by the duo, without giving them a notice. While the Department had submitted that an order directing early hearing is merely administrative, the Court opined that the view was "incorrect", relying on the ITAT's decision in the case of Olympia Paper & Stationery Stores vs. Assistant Commissioner of Income Tax, 63 ITD 148.

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History of this topic

ITAT Cannot Perpetuate Ex-Parte Order: Bombay High Court Orders Tribunal To Grant Opportunity Of Hearing To Assessee Before Proceeding On Merits
3 weeks, 3 days ago

ITAT Cannot Perpetuate Ex-Parte Order: Bombay High Court Orders Tribunal To Grant Opportunity Of Hearing To Assessee Before Proceeding On Merits

Live Law  

The Bombay High Court has disapproved of the Income Tax Appellate Tribunal dismissing the appeal against an ex-parte order passed against a former employee of Pfizer Healthcare without providing him an opportunity of hearing. Stating that ITAT cannot “perpetuate” the ex-parte order, a division bench of Justices GS Kulkarni and Advait M. Sethna directed the Tribunal to hear the employee …

Did AI hallucination play mischief with a tax tribunal order?
Trending News
3 weeks, 5 days ago

Did AI hallucination play mischief with a tax tribunal order?

Live Mint  

NEW DELHI : A recent tax tribunal order that cited fictitious court judgments before it was hastily withdrawn has raised suspicions about the potential use of Generative AI - A transformative technology that has swept the world but has occasionally made up stuff. In December, the Bengaluru bench of the Income Tax Appellate Tribunal passed an order citing three Supreme …

ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court
1 month ago

ITAT Cannot Overstep Its Authority By Deciding On Merits When It Had Already Concluded Appeal Was Not Maintainable: Bombay High Court

Live Law  

The Bombay High Court stated that ITAT cannot overstep its authority by deciding on merits when it has already concluded an appeal was not maintainable. Aggrieved by the aforementioned communication/order, the BCCI filed an appeal before the Income Tax Appellate Tribunal, Before the ITAT, the Revenue submitted that the DIT, by the impugned communication/order had neither cancelled nor withdrawn the …

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC
1 month, 1 week ago

High Court Within Whose Jurisdiction AO Passes Assessment Order Has Jurisdiction To Entertain Appeal U/S 260A Income Tax Act: Delhi HC

Live Law  

The Delhi High Court has reiterated that only such High Court within whose jurisdiction the Assessing Officer passing an impugned assessment order is situated would have the jurisdiction to entertain an appeal under Section 260A of the Income Tax Act, 1961. It submitted that since the original assessment order was passed by the AO in Amritsar, therefore, Delhi High Court …

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

ITAT Cannot Decide On Grounds Not Addressed By Commissioner Of Income Tax (Appeals): Delhi High Court
2 months, 1 week ago

ITAT Cannot Decide On Grounds Not Addressed By Commissioner Of Income Tax (Appeals): Delhi High Court

Live Law  

The Delhi High Court recently said aside an order passed by the Income Tax Appellate Tribunal, deciding grounds that did not arise from the impugned order passed by the Commissioner of Income Tax. A division bench of Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela observed, “The Assessee's challenge to the addition of ₹4,30,00,000/- under Section 68 of …

CLAT UG 2025: SC to hear Consortium of NLUs' pleas over case transfer from HCs
2 months, 1 week ago

CLAT UG 2025: SC to hear Consortium of NLUs' pleas over case transfer from HCs

Deccan Chronicle  

New Delhi: The Supreme Court would on January 15 hear pleas of the Consortium of National Law Universities seeking transfer of pleas against the results of the common law admission test 2025, from various high courts to the apex court. According to the SC website, a bench of Chief Justice Sanjiv Khanna and Justice Sanjay Kumar listed two separate petitions …

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court
2 months, 2 weeks ago

Commissioner Cannot Use Its Power U/S 107(2) CGST Act To Review Order Passed By Appellate Authority: Delhi High Court

Live Law  

The Delhi High Court has made it clear that a Commissioner under the Central Goods and Services Tax Act 2017 cannot, in purported exercise of its powers under Section 107, sit in appeal over an order passed by the Appellate Authority. A division bench of Justices Yashwant Varma and Dharmesh Sharma ruled, “The Commissioner, while seeking to review an order …

Delhi HC refuses to intervene in order for revision in CLAT-2025 result
Trending News
3 months ago

Delhi HC refuses to intervene in order for revision in CLAT-2025 result

The Hindu  

The Delhi High Court on Tuesday refused to intervene in an order directing the Consortium of National Law Universities to revise the result of CLAT-2025 over errors in the answer key. A Bench comprising Acting Chief Justice Vibhu Bakhru and Justice Tushar Rao Gedela while dealing with an appeal by the consortium against the decision of a High Court single …

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. …

Delhi HC stays order setting aside discharge of Gambhir in cheating case
4 months ago

Delhi HC stays order setting aside discharge of Gambhir in cheating case

Deccan Chronicle  

New Delhi: The Delhi High Court on Monday stayed an order which had set aside the discharge of former cricketer and current head coach of the Indian cricket team Gautam Gambhir and others in a case in which home buyers were reportedly cheated. Justice Manoj Kumar Ohri passed the interim order and sought the response of the Delhi government on …

[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, 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 …

'HC Was Not Right' : Supreme Court Questions Delhi HC For Asking Congress To Approach ITAT To Stay Tax Recovery
7 months ago

'HC Was Not Right' : Supreme Court Questions Delhi HC For Asking Congress To Approach ITAT To Stay Tax Recovery

Live Law  

The Supreme Court, today, issued notice on the petition filed by the Indian National Congress against the Delhi High Court rejecting its application for a stay on the recovery of income tax demand for an Assessment Year 2018-2019. The Division Bench of the High Court had refused to re-examine or reconsider the questions decided by the Income Tax Appellate Tribunal …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
7 months, 3 weeks ago

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court

Live Law  

The Delhi High Court has held that the assessing officer cannot disregard the direction of the Income Tax Appellate Tribunal to re-examine the issue by referring to the circular issued by the Central Board of Direct Taxes.The bench of Justice Yashwant Varma and Justice Ravinder Dudeja has observed that since the additional grounds had come to be accepted by the …

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: Delhi High Court
8 months, 2 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 …

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: 14 April To 20 April 2024
11 months 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 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 …

ITAT Cases Weekly Round-Up: 31 March To 6 April 2024
11 months, 2 weeks ago

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

Live Law  

Case Title: Zila Parisad verses Addl. Case Title: Kishorkumar Bhalara verses The Principal Commissioner of Income Tax On finding that the PCIT has held the assessment order passed by AO as erroneous and prejudicial to the interest of the Revenue simply based on incorrect assumption of facts, the Rajkot ITAT directed to set aside the order passed u/s 263 of …

ITAT Cases Monthly Round-Up: March 2024
11 months, 3 weeks ago

ITAT Cases Monthly Round-Up: March 2024

Live Law  

Filing Return By Due Date U/s 139 Is Mandatory For Political Party To Claim Exemption U/s 13A: Delhi ITAT Refuses To Stay Recovery Against Congress Party Case Title: Indian National Congress Verses Deputy Commissioner of Income Tax While holding the argument that an assessee is entitled to a stay on the recovery proceedings on payment of 20% of the demand …

Litigant Is Not Allowed To Use Process Of Law To Achieve Ulterior Purpose In Under Hand Way By Filing Appeal Belatedly: Indore ITAT
11 months, 3 weeks ago

Litigant Is Not Allowed To Use Process Of Law To Achieve Ulterior Purpose In Under Hand Way By Filing Appeal Belatedly: Indore ITAT

Live Law  

On finding that the assessee has failed to make out a case of reasonable cause much less sufficient cause for an abnormal delay of more than six years in filing the appeal, the Indore ITAT declined to condone the inordinate delay in filing of appeal and consequently dismissed the appeal filed against the revision order passed u/s 263 of Income …

Direct Tax Cases Weekly Round-Up: 24 To 30 March 2024
11 months, 3 weeks ago

Direct Tax Cases Weekly Round-Up: 24 To 30 March 2024

Live Law  

Delhi High Court Case Title: PCIT Versus Rashmi Rajiv Mehta The Delhi High Court has held that an addition solely based on a photocopy of the sale agreement is completely unwarranted and unjustifiable. Case Title: National Stock Exchange of India Versus DCIT The Mumbai Bench of Income Tax Appellate Tribunal has held that the contribution made by the assessee stock …

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 …

Delhi HC reserves order on Congress’s pleas against tax reassessment proceedings
1 year ago

Delhi HC reserves order on Congress’s pleas against tax reassessment proceedings

The Hindu  

The Delhi High Court on Wednesday reserved its verdict on the Congress’s plea against the tax reassessment proceedings initiated against it by the Income Tax department for three successive years from 2014-15. Senior advocate Abhishek Singhvi, representing the Congress, said the tax reassessment proceedings are barred by limitation and the I-T department could have gone back to a maximum of …

Congress Approaches Delhi HC Against Tax Re-assessment Proceedings
1 year ago

Congress Approaches Delhi HC Against Tax Re-assessment Proceedings

News 18  

The Congress on Wednesday approached the Delhi High Court against tax re-assessment proceedings against it by the authorities. The matter was mentioned by the counsel for the political party before a bench of Acting Chief Justice Manmohan and Justice Manmeet PS Arora which agreed to list it for hearing on Thursday. Recently, the high court had refused to interfere with …

Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings
1 year ago

Delhi HC agrees to hear Congress’s plea against tax re-assessment proceedings

The Hindu  

The Delhi High Court on Tuesday listed a petition by the Congress against tax re-assessment proceedings against it for hearing on Wednesday. Last week, the High Court had rejected Congress party’s plea challenging an order of the Income Tax Appellate Tribunal declining to stay an Income Tax Department notice for recovery of outstanding tax of more than ₹100 crore. Senior …

Delhi HC dismisses Congress’ plea in tax dues case
1 year ago

Delhi HC dismisses Congress’ plea in tax dues case

The Hindu  

The Delhi High Court on Wednesday rejected the plea by Congress challenging an order of the Income Tax Appellate Tribunal declining to stay an Income Tax department notice for recovery of outstanding tax of more than ₹100 crore. “The problems that beset the petitioner today are thus, and to a large extent, of its own making,” the High Court said …

Congress moves Delhi HC seeking stay on IT recovery proceedings
1 year ago

Congress moves Delhi HC seeking stay on IT recovery proceedings

Op India  

The Indian National Congress on Monday moved the Delhi High Court seeking a stay on the Income Tax notice for recovery of more than Rs 105 crore as outstanding tax. On Friday, the Income Tax Appellate Tribunal order dismissed the stay plea against the Income Tax Department proceedings of recovery and freezing of their bank accounts. The Income Tax Appellate …

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 …

Delhi HC sets aside CIC order asking CBDT to give information on Ram Mandir Trust
1 year ago

Delhi HC sets aside CIC order asking CBDT to give information on Ram Mandir Trust

New Indian Express  

NEW DELHI: The Delhi High Court has set aside an order of the Central Information Commission directing the Central Board of Direct Taxes to provide information relating to Shri Ram Janmabhoomi Teerth Kshetra Trust, looking after the construction and management of the Ram temple in Ayodhya, under the RTI Act. The high court on February 28 allowed the petition by …

Supreme Court Surprised At 4-Year Delay By Income Tax Department In Filing Appeals; Asks About Action Against Officials
1 year, 2 months ago

Supreme Court Surprised At 4-Year Delay By Income Tax Department In Filing Appeals; Asks About Action Against Officials

Live Law  

Taking serious note of the gross delay of over four years on the part of the Income Tax Department in filing statutory appeals before the High Court, the Supreme Court has called for an affidavit from the concerned officer to explain the inquiry made and action taken regarding the delay. ".we direct that the concerned authority to file an affidavit …

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 …

NCLAT New Delhi: Limitation To File Appeal Commences On The Order Pronouncement Date And Not When Aggrieved Party Becomes Aware Of Its Content
1 year, 5 months ago

NCLAT New Delhi: Limitation To File Appeal Commences On The Order Pronouncement Date And Not When Aggrieved Party Becomes Aware Of Its Content

Live Law  

The National Company Law Appellate Tribunal, Principal Bench, New Delhi comprising of Justice Ashok Bhushan, Barun Mitra, and Arun Baroka, dismissed the two applications filed in Raiyan Hotels and Resorts Pvt. The Appellate Tribunal held that the Limitation for filing of the Appeal does not commence on the date when the Appellant became aware of the contents but it shall …

Delhi High Court Grants 7 Weeks Time To Centre For Complying With Order Extending HRA Benefit To All Personnel Of Paramilitary Forces
1 year, 6 months ago

Delhi High Court Grants 7 Weeks Time To Centre For Complying With Order Extending HRA Benefit To All Personnel Of Paramilitary Forces

Live Law  

The Delhi High Court has granted seven weeks time to the Union Government for complying with a division bench judgment passed in December last year extending the benefit of House Rent Allowance to every personnel in the paramilitary forces, irrespective of the rank, as per their entitlement.Justice Jasmeet Singh passed the order in a plea seeking contempt action against the …

Income Tax Dept. Not Under The Obligation To Grant Additional Tax Concession As Per BIFR’s Order: Delhi High Court
1 year, 7 months ago

Income Tax Dept. Not Under The Obligation To Grant Additional Tax Concession As Per BIFR’s Order: Delhi High Court

Live Law  

The Delhi High Court has held that the income tax department is not under the obligation to grant additional tax concessions as per the order passed by the Board for Industrial and Financial Reconstruction.The bench of Justice Vibhu Bakhru and Justice Amit Mahajan has observed that the obligation to extend further concessions could not be imposed on the Central Government. …

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court
1 year, 8 months ago

Mere Pendency Of An Appeal Would Not Detract From The Excise Duty Refund Demand: Delhi High Court

Live Law  

The Delhi High Court has held that the mere pendency of an appeal or an order of stay that may operate would not detract from the obligation of any person claiming a refund to make an application within the period prescribed and computed with reference to the "relevant date". The Central Excise Department asserted that, in light of the plain …

Assessment Order Issued Without DIN, Invalid; S. 292B Of ITA Not Applicable: Delhi High Court
1 year, 11 months ago

Assessment Order Issued Without DIN, Invalid; S. 292B Of ITA Not Applicable: Delhi High Court

Live Law  

The Delhi High Court has upheld the order of the Income Tax Appellate Tribunal where it had set aside the assessment order issued by the Income Tax Department without quoting the Document Identification Number. The court ruled that Paragraph 4 of the 2019 Circular clearly provides that any communication, including the communication of assessment order, which is not in conformity …

NFAC Bound By The Decision Of Jurisdictional High Court: ITAT
2 years ago

NFAC Bound By The Decision Of Jurisdictional High Court: ITAT

Live Law  

The Bangalore Bench of the Income Tax Appellate Tribunal has held that the National Faceless Appeal Centre was bound by the binding decision of the jurisdictional high court, where the AO was situated.The two-member bench of N.V. Vasudevan and Laxmi Prasad Sahu has observed that an appeal against the decision of the Agra ITAT would be before. The Bangalore Bench …

Orissa High Court Sets Aside Order Pronounced ‘15 Months’ After Hearing Concluded; Says Authority May Forget Parties' Submissions After So Long
2 years ago

Orissa High Court Sets Aside Order Pronounced ‘15 Months’ After Hearing Concluded; Says Authority May Forget Parties' Submissions After So Long

Live Law  

The Orissa High Court has recently set aside an order by a Revenue Divisional Commissioner which was pronounced 15 months after hearing of the case concluded. While deprecating unreasonable delay in pronouncing verdict, a Single Bench of Justice Biswanath Rath said, “…if such mode is accepted, then disposal of such matters providing opportunity of hearing may not be a requirement …

Income Tax Demand On OYO For 1,140 Cr: Delhi High Court Directs CIT To Give Personal Hearing
2 years ago

Income Tax Demand On OYO For 1,140 Cr: Delhi High Court Directs CIT To Give Personal Hearing

Live Law  

The Delhi High Court has directed the Commissioner of Income Tax to accord a personal hearing to OYO for the stay on the income tax demand of Rs. 1,140 crores.The division bench of Justice Rajiv Shakdher and Justice Tara Vitasta Ganju has observed that the CIT has not dealt with its application, which was preferred before him, in respect of …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
2 years, 2 months ago

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court

Live Law  

The Bombay High Court has ruled that orders, instructions or directions issued by the CBDT under Section 119 or under the Explanation to Section 279 of the Income Tax Act, 1961, cannot put fetters on the power of income tax authorities under Section 279 to consider an application for compounding of offence, by prescribing a period of limitation. Thus, the …

Tax Cases Weekly Round-Up: 13 November To 19 November 2022
2 years, 4 months ago

Tax Cases Weekly Round-Up: 13 November To 19 November 2022

Live Law  

Supreme Court Sec.194H Income Tax Act Attracted For 'Supplementary Commission' Earned By Travel Agents ; Airlines Liable To Deduct TDS : Supreme Court Case Title: Singapore Airlines Ltd. vs C.I.T., Delhi Citation: 2022 LiveLaw 959 The Supreme Court held that Section 194H of the Income Tax Act is attracted in the case of Supplementary Commission amounts earned by the travel …

Appeals Against ITAT Order Will Lie Only Before The High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court
2 years, 7 months ago

Appeals Against ITAT Order Will Lie Only Before The High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court

Live Law  

Settling a crucial issue, the Supreme Court, on Thursday, held that appeals against orders of Income Tax Appellate Tribunal will lie only before the High Court within whose jurisdiction the assessing officer is situated. The Apex Court clarified that even if the case is transferred in exercise of power under Section 127 of the Income Tax Act, which enables a …

Tax Cases Monthly Round-Up: July 2022
2 years, 7 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 Cases Weekly Round-Up: 24 July To 30 July, 2022
2 years, 7 months ago

Tax Cases Weekly Round-Up: 24 July To 30 July, 2022

Live Law  

Supreme Court Case Title : Union of India vs. M/s Filco Trade Centre Pvt. The Karnataka High Courthas directed the Income Tax Department to issue a 'Nil Tax Deduction at Source' Certificate to Flipkart under Section 195 of the Income Tax Act, 1961, with respect to the reimbursements made by it to Walmart Inc. Madras High Court Case Title: M/s.Gharpure …

"Big Fish Are Not Caught, You Are After Small Level Employee" : Supreme Court Grants Relief To Class-4 Officer Against Dismissal Order
2 years, 8 months ago

"Big Fish Are Not Caught, You Are After Small Level Employee" : Supreme Court Grants Relief To Class-4 Officer Against Dismissal Order

Live Law  

Orally remarking that "missing from duty is a major misconduct in paramilitary forces or the army, but may not be so in a civilian employment", the Supreme Court last week criticised the Central Government for imposing the penalty of dismissal from service for unauthorised absence from duty on a Grade-IV employee in the Ministry of Steel. As regards to the …

Other Income Tax Additions In Reassessment Proceedings Cannot Be Sustained If Addition on Primary Grounds Is Not Made: ITAT
2 years, 9 months ago

Other Income Tax Additions In Reassessment Proceedings Cannot Be Sustained If Addition on Primary Grounds Is Not Made: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal consisting of C.N. The assessee/appellant has challenged the validity of the assessment made by the Assessing Officer as the assessment was reopened for escapement of income on account of cash deposits made into the bank account by the assessee. The reasons recorded by the Assessing Officer have reason to believe that …

Delhi High Court Quashes Assessment Order For Not Giving Opportunity To File Objection To SCN
2 years, 9 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 …

Non-Service Of Notice On Assessee: ITAT Quashes Reassessment Order
2 years, 9 months ago

Non-Service Of Notice On Assessee: ITAT Quashes Reassessment Order

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has quashed the reassessment order on the grounds that the notice was not served on the assessee. The assessee/appellant challenged the order of the CIT on the ground of non-service of a notice issued under Section 148 of the Income Tax Act, 1961. The assessee submitted that no notice under Section …

Delhi High Court Quashes Reassessment Order Issued Without Considering The Reply Filed By The Assessee
2 years, 9 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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