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 against them. Even otherwise, a writ petition against a show cause notice is not maintainable in view of the law laid by Hon'ble Supreme Court in the case of Kunishetty Satyanarayan. Further, the Court concurred with the submission of the Respondent authorities that the Petitioner may avail the alternate remedy available to him under Section 246 of the Act- In view of the aforesaid, this Court refrains to interfere in the impugned orders/notices passed by the authorities as the same is issued in pursuance to judgments passed by the Hon'ble Supreme Court.

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History of this topic

'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 …

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates
3 weeks, 2 days ago

[Taxation] Passing Order Without Providing Opportunity Of Hearing, Providing Documents Violates Natural Justice: Allahabad HC Reiterates

Live Law  

While deciding a case relating to Input Tax Credit, the Allahabad High Court has held that a quasi-judicial body must provide an opportunity of hearing to a person before imposing liability on them. The Division Bench comprising Justice Shekhar B. Saraf and Justice Vipin Chandra Dixit held that as per the doctrine of audi alteram partem, such orders cannot be …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 weeks, 6 days ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court
3 weeks, 6 days ago

[Direct Tax Vivaad Se Vishwas Act] Review Plea Against SLP Constitutes "Disputed Tax" U/S 2(i)(j): Delhi High Court

Live Law  

The Delhi High Court has held that a review petition, against the orders passed in SLP by the Supreme Court, is “Disputed Tax” under Section 2 of the Direct Tax Vivad Se Vishwas Act, 2020 and the review petitioner would be eligible to take benefit of “Vivad Se Vishwas Scheme”. Section 2 defines disputed tax in relation to Appeal, Writ …

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 …

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 …

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 …

Entry Made In Dispatch Register Is Not Primary Evidence To Prove Service Of Notice On Assessee: Orissa 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

Live Law  

The Orissa High Court has made it clear that an entry in the dispatch register maintained by the Revenue is not primary evidence to show service of notice on an assessee. At the outset, the High Court division bench of Justices Arindam Sinha and MS Sahoo observed, “Entry made in the system is not primary evidence. In light of the …

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC
1 month, 1 week ago

GST | Assessee Entitled To Fresh Notice If Initial Notice U/S 73 Was Missed Due To Being Uploaded Under 'Additional Notices' Tab: Allahabad HC

Live Law  

The Allahabad High Court has held that an assessee is entitled to fresh notices demanding unpaid tax or short tax under Section 73 of the Goods and Service Tax Act, 2017, if the initial notices were not duly communicated to the assessee. Ltd. v. State of UP whereby “benefit of doubt” was given to the assessee since notices issued to …

High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore
2 months ago

High Court Rejects Income Tax Appeal, Finds No Escapement of Rs. 3.25 Crore

Live Law  

The Gujarat High Court has ruled that there cannot be any income escapement by the assessee if there is no unexplained amount in the bank statement on record. The court observed that the reason given by the assessing officer for alleged escapement of Rs.3,25,00,000/- is not sustainable since there is no unexplained amount in the bank statement on record since …

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration
4 months ago

SCN Did Not Indicate Specific Allegation Of Non-Compliance Of Statutory Provision In Invoice: Delhi High Court Quashes SCN And Restores GST Registration

Live Law  

Finding that no document is annexed with the impugned show cause notice which provides any clue as to which allegation is sought to be raised against the assessee, the Delhi High Court quashed the SCN. The High Court also clarified that issuance of the show cause notice would be rendered meaningless in absence of any specific allegation. Hence, the petitioner …

JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
5 months, 1 week ago

JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court

Live Law  

The Bombay High Court has held that the Jurisdictional Assessing Officer would cease to have jurisdiction to issue any notice under Section 148A and to take further actions under Section 148A and Section 148 of the Act, outside the faceless assessment.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the JAO did not have the …

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 …

Notice Of Hearing Must Be Issued To Petitioner & Not His Counsel When Court Seeks To Grant Hearing To All Interested Parties: MP High Court
7 months, 2 weeks ago

Notice Of Hearing Must Be Issued To Petitioner & Not His Counsel When Court Seeks To Grant Hearing To All Interested Parties: MP High Court

Live Law  

Madhya Pradesh High Court has recently underscored that notice of proceedings should have been issued to the petitioner and not his counsel in the matter. Pursuant to a High Court order, the Joint Director had decided on an earlier application of the petitioner dated 1/11/2022 and the fresh application filed by him on 28/3/2023. It was incumbent upon respondent No.2 …

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 …

[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 …

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court
9 months ago

Procedure U/S 148A Need Not Be Complied With Before Issuing Reassessment Notices: Kerala High Court

Live Law  

The Kerala High Court has held that the procedure contemplated by the provisions of Section 148A of the Income Tax Act, 1961, need not be complied with before issuing notices under Section 148 of the Income Tax Act, 1961.The bench of Justice Gopinath P. has observed that when an item or cash, as in this case, is produced before a …

Section 148A(b) Notice Not Specifically Served On Assessee: Punjab And Haryana High Court Imposes Rs. 10K Cost On Dept.
1 year ago

Section 148A(b) Notice Not Specifically Served On Assessee: Punjab And Haryana High Court Imposes Rs. 10K Cost On Dept.

Live Law  

The Punjab and Haryana High Court has imposed a cost of Rs. 10K on the income tax department and quashed the order under Section 148A of the Income Tax Act and the notice under Section 148 of the Income Tax Act.The bench of Justice G.S. Sandhawalia and Justice Lapita Banerji has observed that the notice under Section 148A of the …

S. 148 Income Tax Act| Notice Without DIN, Not Invalid, If Assesee Responds To Manual Notices: Allahabad High Court
1 year, 4 months ago

S. 148 Income Tax Act| Notice Without DIN, Not Invalid, If Assesee Responds To Manual Notices: Allahabad High Court

Live Law  

The Allahabad High Court had held that mere non-issuance of notices with DIN will not render them invalid if the petitioner has otherwise participated in the proceedings based on manual notices. Petitioner challenged the re-assessment order on the ground that notice under Section 148 of the Income Tax Act, 1961 was issued manually in violation of the circular issued by …

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 …

Assessee Was Given Only 13 Hours Time To Reply To The Show-Cause Notice: Madras High Court Quashes Assessment
1 year, 7 months ago

Assessee Was Given Only 13 Hours Time To Reply To The Show-Cause Notice: Madras High Court Quashes Assessment

Live Law  

The Madras High Court has quashed the assessment as the assessee was given only 13 hours to reply to the show-cause notice.The bench of Justice M. Dhandapani has directed the department to consider the matter afresh and, after providing an opportunity to the petitioner, pass appropriate orders within a period of four weeks.The petitioner/assessee was issued with a first show …

'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, …

Reasons In Show-Cause Notice Must Clearly Outline Grounds On Which Action Under Rules Is Proposed: Patna High Court Restores PDS License
1 year, 8 months ago

Reasons In Show-Cause Notice Must Clearly Outline Grounds On Which Action Under Rules Is Proposed: Patna High Court Restores PDS License

Live Law  

The Patna High Court recently has quashed and set-aside the impugned orders cancelling the petitioner's PDS licence, citing violation of principles of natural justice A bench comprising Justice Sanjeev Prakash Sharma observed, “The reasons must be set forth in the show-cause notice clearly outlining the various grounds on which the action under the Rules is proposed. In the absence of …

Delhi High Court Restrains Income Tax Dept From Acting On Show Cause Notice Issued To Kapil Sibal, Says Deal With His Objections First
1 year, 9 months ago

Delhi High Court Restrains Income Tax Dept From Acting On Show Cause Notice Issued To Kapil Sibal, Says Deal With His Objections First

Live Law  

The Delhi High Court on Thursday restrained Income Tax authorities from acting on the show cause notice issued to Rajya Sabha MP and senior lawyer Kapil Sibal on March 11 in relation to assessment proceedings pending against him. "In the meanwhile, the concerned officer will stay his hands vis-à-vis the show cause notice dated 11.03.2023," said the court. Delhi High …

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 …

Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court
1 year, 10 months ago

Appearance Of AR Not Enough For Presuming Service On Assessee Under S. 292BB Of ITA: Orissa High Court

Live Law  

The Orissa High Court has deprecated the Income Tax Authority who, despite being informed that the assessee was in judicial custody, failed to serve a notice upon him through the Superintendent of the concerned jail, in the proceedings initiated against the assessee under Section 263 of the Income Tax Act, 1961. The Court further ruled that appearance of the authorized …

Andhra Pradesh High Court restrains State government from taking final decision on show-cause notice to employees’ association
1 year, 10 months ago

Andhra Pradesh High Court restrains State government from taking final decision on show-cause notice to employees’ association

The Hindu  

A single-Judge Bench of the Andhra Pradesh High Court, comprising Justice Ravi Nath Tilhari, on Tuesday restrained the government from taking a final decision on the show-cause notice issued to the Government Employees’ Association for allegedly violating the A.P. Suryanarayana against the impugned notice, wherein the association was asked to show cause why its recognition should not be withdrawn for …

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 …

Notice Under Section 148 Of Income Tax Act Against A Struck-Off Company Valid, In View Of Subsequent Order Of NCLT Restoring The Company: Delhi High Court
2 years ago

Notice Under Section 148 Of Income Tax Act Against A Struck-Off Company Valid, In View Of Subsequent Order Of NCLT Restoring The Company: Delhi High Court

Live Law  

The Delhi High Court has ruled that the order passed by NCLT under Section 252 of the Companies Act, 2013, directing restoration of a struck off company, will have the effect of placing the company in the same position as if the name of the company had not been struck off from the register of companies. Thus, the Court held …

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 …

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court
2 years, 3 months ago

Show Cause Notice U/S 93 Gujarat Cooperative Societies Act Can't Be Issued For Transactions Prior To 5 Yrs From Date Of Inquiry: High Court

Live Law  

The Gujarat High Court, while exercising its extraordinary jurisdiction, has held that the show cause notice issued by the Registrar, Cooperative Societies under Section 93 of the Gujarat Cooperative Societies Act is not maintainable against the writ applicants on grounds of delay. The impugned show cause notice was issued in July 2011 for transactions older than five years. Therefore, all …

Show Cause Notice And Reassessment Order Based On Distinct And Separate Grounds, No Details Of Bogus Purchases Were Given: Delhi High Court Quashes The Order.
2 years, 4 months ago

Show Cause Notice And Reassessment Order Based On Distinct And Separate Grounds, No Details Of Bogus Purchases Were Given: Delhi High Court Quashes The Order.

Live Law  

The Delhi High Court has held that the show cause notice as well as the reassessment order under Section 148A of the Income Tax Act were based on distinct and separate grounds. The division bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora has observed that "the show cause notice primarily states that "it is seen that the petitioner …

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 …

No Suppression Of Facts, Show Cause Notice Based On Balance Sheet: Karnataka High Court
2 years, 5 months ago

No Suppression Of Facts, Show Cause Notice Based On Balance Sheet: Karnataka High Court

Live Law  

The Karnataka High Court bench of Justice P.S. Dinesh Kumar and Justice Anant Ramanath Hedge has held that the assessee is not liable for the suppression of facts as the show cause notice was issued on the basis of the disclosures made in the balance sheet. Based on the intelligence report, a show cause notice was issued stating that apart …

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court
2 years, 6 months ago

Right To File Objection To SCN Can't Be Denied Due To One Day Delay: Delhi High Court

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Manmeet Pritam Singh Arora ruled that the right to file an objection to the Show Cause Notice cannot be denied owing to a one-day delay. The petitioner has challenged the order passed under Section 148A of the Income Tax Act, 1961 and the notice passed under Section 148 of the …

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 …

No Opportunity Of Personal Hearing Granted To Taxpayer: Delhi High Court Quashes Assessment Order
2 years, 7 months ago

No Opportunity Of Personal Hearing Granted To Taxpayer: Delhi High Court Quashes Assessment Order

Live Law  

The Delhi High Court bench of Justice Rajiv Shakdher and Justice Talwant Singh has quashed the assessment order as an opportunity of personal hearing was not granted to the taxpayer. The AO passed the assessment order without granting an opportunity to the petitioner to have a personal hearing in the matter. The court quashed the assessment order dated 07.06.2021, as …

Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order
2 years, 7 months ago

Non Consideration Of Detailed Reply To Show Cause Notice Submitted After Stipulated Time, Delhi High Court Quashes Reassessment Order

Live Law  

The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has quashed the reassessment order, alleging income of more than Rupees one lakh crore having escaped assessment on the grounds of violation of natural justice. The petitioner/assessee has submitted that the order under Section 148A of the Income Tax Act was passed without considering the replies filed …

Assessment Can't Be Reopened On Mere Change Of Opinion Of AO: Bombay High Court
2 years, 7 months ago

Assessment Can't Be Reopened On Mere Change Of Opinion Of AO: Bombay High Court

Live Law  

The Bombay High Court, while quashing the reassessment notice, held that the assessment could not be reopened on a mere change of opinion of the Assessing Officer. Borkar observed that the reopening of assessment was merely on the basis of a change of opinion of the Assessing Officer from that held earlier during the course of assessment proceedings and this …

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN
2 years, 7 months ago

Applicability of GST On Royalty On Mining: Allahabad High Court Directs Assessee To Reply To SCN

Live Law  

The Allahabad High Court bench of Justice Devendra Kumar Upadhyaya and Justice Brij Raj Singh, while dealing with the issue of the applicability of GST on royalties on mining, has directed the assessee to reply to the show cause notice issued by the department. The petitioner has been issued a Demand-cum-Show Cause Notice alleging non-payment and evasion of payment of …

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court
2 years, 7 months ago

Initiation Of Adjudication Proceeding Without Issuance Of Show Cause Notice Is Void Ab Initio: Jharkhand High Court

Live Law  

The Jharkhand High Court bench of Justice Aparesh Kumar Singh and Justice Deepak Roshan has held that the initiation of an adjudication proceeding without the issuance of a show cause notice is void ab initio. However, the respondent-authorities were not convinced by the petitioner's documents and, as a result, issued an intimation to the petitioner on Form GST DRC-01A dated …

Assessee Not Immune From Penalty U/S 270AA Income Tax Act Where Proceedings Initiated For Misreporting Of Income: Delhi High Court
2 years, 8 months ago

Assessee Not Immune From Penalty U/S 270AA Income Tax Act Where Proceedings Initiated For Misreporting Of Income: Delhi High Court

Live Law  

The Delhi High Court has observed that it is only in cases where proceedings for levy of penalty have been initiated on account of alleged "misreporting of income" that an assessee is prohibited from applying and availing the benefit of immunity from penalty and prosecution under Section 270AA of the Income Tax Act, 1961.A division bench comprising of Justice Manmohan …

Show-Cause Notice And The Final Order By Public Authority Having Different Reasons Is Grave Illegality: Andhra Pradesh High Court
2 years, 8 months ago

Show-Cause Notice And The Final Order By Public Authority Having Different Reasons Is Grave Illegality: Andhra Pradesh High Court

Live Law  

In a recent case, Justice Satyanarayana Murthy of Andhra Pradesh High Court, passed a detailed order stating that show-cause notice and the final order cannot have different reasons or grounds as it denies the noticee the opportunity to rebut the allegations. One of the contentions by the Petitioner was that the reason mentioned in the show cause notice was different …

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court
2 years, 8 months ago

Assessee's Recourse To Constitutional Provisions Not A 'Proceeding Under Income Tax Act' : Kerala High Court

Live Law  

The Kerala High Court on Thursday ruled that a Special Leave Petition filed by an assessee under Article 136 of the Constitution of India cannot be regarded as a proceeding under the Income Tax Act. Ravindranatha Menon and Standing Counsel Jose Joseph for Income Tax Department appearing for the respondents denied these allegations and added that the assessment proceedings had …

Bombay High Court Stays Demand Notice Seeking Service Tax From Advocate For Granting Legal Services
3 years, 11 months ago

Bombay High Court Stays Demand Notice Seeking Service Tax From Advocate For Granting Legal Services

Live Law  

The Bombay High Court has stayed a demand notice issued by the Assistant Commissioner of Central Goods and Services Tax, seeking to levy service tax upon an Advocate. "Respondents may file reply affidavit by the returnable date… Having heard learned counsel for the petitioner and on due consideration, we direct as an interim measure, there shall be stay of the …

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