Faceless Income Tax Appellate Tribunal not in keeping with Indian legal system?
3 years, 10 months ago

Faceless Income Tax Appellate Tribunal not in keeping with Indian legal system?

New Indian Express  

The faceless initiative at first commenced with the scrutiny assessment. Subsequently, the appeals before the Commissioner of Income Tax was also made 'faceless' thereby eliminating the interface between the Assessee and the authority. That being the case, an oral hearing in tax litigation will now normally take place only upon a third-tier appeal before the jurisdictional High Court. Thus, the extension of faceless proceedings will lead to the sequitur that an oral hearing will be impermissible during the adjudication of facts and law. The ITAT is the final fact-finding authority in the trajectory of tax litigations and even the High Court on an appeal cannot reverse a factual finding of the ITAT.

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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. …

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC
Trending News
1 week, 3 days ago

Assessee Can Confine Settlement Under Direct Tax Vivad Se Vishwas Act To Disputes Which Were Subject Matter Of Its Appeal: Delhi HC

Live Law  

The Delhi High Court has held that under the Direct Tax Vivad Se Vishwas Act, 2020, an Assessee is entitled to confine the settlement of disputes which were subject matter of its appeal, and exclude the disputes which were subject matter of the Revenue's appeal for the same assessment year. It thus allowed a real estate company's plea against the …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
2 weeks, 3 days ago

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court

Live Law  

The Allahabad High Court has held that no substantial question of law arises in a case where no perversity can be shown in the order passed by the Income Tax Tribunal in appeal under Section 260A of the Income Tax Act, 1961. had passed orders without inquiries or verification and thus the present situation stood covered under Explanation 2 to …

'HC Was Not Right' : Supreme Court Questions Delhi HC For Asking Congress To Approach ITAT To Stay Tax Recovery
4 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 …

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation
4 months, 1 week ago

Rajasthan High Court Quashes Income Tax Reassessment As Income Tax Dept. Failed To Hold Proper Investigation

Live Law  

The Jaipur Bench of the Rajasthan High Court has quashed the income tax reassessment and held that the Income Tax Department had not done any investigation or held an inquiry. The bench of Justice Avneesh Jhingan and Justice Ashutosh Kumar has observed that the additions were made solely based on the order passed by the AO determining the value of …

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 …

AO Can't Disregard ITAT's Direction To Re-examine Issue By Referring To CBDT Circular: Delhi High Court
4 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 …

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024
7 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 5 To 11 May 2024

Live Law  

Supreme Court Case Name- All India Bank Officers' Confederation Vs The Regional Manager, Central Bank Of India & Others Citation : 2024 LiveLaw 352 A Division bench of the Supreme Court comprising of Justice Sanjiv Khanna and Justice Dipankar Datta while deciding a Civil Appeal in the case of All India Bank Officers' Confederation Vs The Regional Manager, Central Bank …

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 …

Failure Of Dept. To Comply With ITAT's Order: Delhi High Court Directs Dept. To Remove Demands, Penalty From ITBA portal
8 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 …

Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT
8 months, 2 weeks ago

Cross-Examination Necessary For Arriving At Fair Trial, It Is Not Whims Of Adjudicating Authority To Allow Or Reject Request: CESTAT

Live Law  

The Ahmedabad bench of the Customs, Excise, and Service Tax Appellate Tribunal has held that cross-examination is necessary for arriving at a fair trial.The bench of Ramesh Nair and Raju has observed that, as per Section 9D of the Central Excise Act, it is not the whims of the adjudicating authority to allow or reject the request. The Ahmedabad bench …

Direct Tax Cases Quarterly Digest 2024
8 months, 2 weeks ago

Direct Tax Cases Quarterly Digest 2024

Live Law  

Supreme Court Case Title: Herbicides India Limited vs ACIT 2024 LiveLaw 44 While setting aside the Rajasthan High Court orders, the Supreme Court restored the assessee's appeals by condoning the delay in filing the paper-book before High Court and observed that the assessee is entitled to have his appeals heard on merits. AO Lacks Jurisdiction To Pass Draft Assessment Order …

ITAT Cases Weekly Round-Up: 31 March To 6 April 2024
8 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
8 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
8 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 …

Delhi High Court rejects Congress’s plea against tax reassessment
9 months 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 agrees to hear Congress’s plea against tax re-assessment proceedings
9 months 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
9 months, 1 week 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 High Court In Tax Penalty Case
9 months, 1 week 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 …

75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court
10 months, 2 weeks ago

75(4) UPGST Act| Even If There Is No Request For Personal Hearing, Must Be Heard Before Adverse Decision: Allahabad High Court

Live Law  

The Allahabad High Court has held that before taking any adverse decision under the Uttar Pradesh Goods and Service Tax Act 2017, an opportunity of hearing must be provided to the assesee even if there is no request on his part. Relying on various decisions of the Allahabad High Court regarding mandatory opportunity of hearing under Section 75 of the …

Supreme Court Surprised At 4-Year Delay By Income Tax Department In Filing Appeals; Asks About Action Against Officials
11 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 …

Income Tax Act; Mere Uploading Of Notice On Assessee’s E-Portal Is Not Proper Service: ITAT
1 year, 3 months ago

Income Tax Act; Mere Uploading Of Notice On Assessee’s E-Portal Is Not Proper Service: ITAT

Live Law  

The Chandigarh Bench of the Income Tax Appellate Tribunal has held that mere uploading of notice on the assessee’s e-Portal of the Income Tax Department is not proper service as per the Income Tax Act.The bench of Sanjay Garg and Vikram Singh Yadav has observed that service of notice on the portal alone without compliance with Section 282 of. The …

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 …

ITAT Quashes Income Tax Addition In Respect Of Immovable Property Warranting Revision By The PCIT
1 year, 4 months ago

ITAT Quashes Income Tax Addition In Respect Of Immovable Property Warranting Revision By The PCIT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has quashed the income tax addition in respect of immovable property, warranting revision by the PCIT.The bench of Anubhav Sharma and M. Balaganesh has observed that AO, after making adequate inquiries, proceeded to make an addition for alleged money receipts on a protective basis in the hands of. The Delhi Bench …

Delhi high court dismisses Gandhis’, AAP pleas against I-T assessment transfer
1 year, 6 months ago

Delhi high court dismisses Gandhis’, AAP pleas against I-T assessment transfer

Hindustan Times  

NEW DELHI: The Delhi high court on Friday dismissed a batch of nine petitions including three by Congress leaders Sonia Gandhi, Rahul Gandhi and Priyanka Gandhi Vadra, and another by the Aam Aadmi Party that challenged the orders of the income tax department to transfer their tax assessment from the faceless assessment to the central circle. Former president Sonia Gandhi, …

Tax Cases Weekly Round-Up: 07 May to 13 May, 2023
1 year, 7 months ago

Tax Cases Weekly Round-Up: 07 May to 13 May, 2023

Live Law  

Supreme Court Case Title: Heinz India Limited v The State of Kerala Citation: 2023 LiveLaw 411 The Supreme Court Bench has held that prickly heat powders fall under the category of ‘medicated talcum powder’ and not ‘medicine’ for the purpose of sales tax under Kerala General Sales Tax Act, 1963. Chhattisgarh High Court Case Title: M/s Nava Raipur Atal Nangar …

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023
1 year, 8 months ago

Tax Cases Weekly Round-Up: 2 April to 8 April, 2023

Live Law  

Supreme Court Case Title: The State Of Tripura Versus Chandan Deb Citation: 2023 LiveLaw 280 The Supreme Court has held that the liability to pay the tax shall be on the transferor who transfers the right to use any goods as per proviso to Section 3 read with Section 2 and 2 of the Tripura Sales Tax Act. Case Title: …

Non-Compete Fee Related To Profession Is Made Taxable Only w.e.f. AY 2017-18: ITAT
1 year, 8 months ago

Non-Compete Fee Related To Profession Is Made Taxable Only w.e.f. AY 2017-18: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that a non-compete fee related to a profession is made taxable only with effect from AY 2017–18, and the non-compete fee in relation to a profession for periods prior to AY 2017–18 would be treated as a capital receipt.The bench of Astha Chandra and Shamim Yahya has decided in …

Tax Cases Monthly Round Up: March 2023
1 year, 8 months ago

Tax Cases Monthly Round Up: March 2023

Live Law  

Indirect Taxes Supreme Court Case Title: State of Karnataka v. M/s. Case Title: M/s Lupin Limited Versus Commissioner of Central Tax & Customs, Guntur The Hyderabad Bench of Customs, Excise and Service Tax Appellate Tribunal has rejected the refund claim of Krishi Kalyan Cess worth rs. Delhi High Court Case Title: OYO Hotels and Homes Private Limited vs Deputy Assistant …

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023
1 year, 9 months ago

Tax Cases Weekly Round-Up: 12 March To 18 March, 2023

Live Law  

Supreme Court Case Title: Commercial Tax Officer Versus Neeraja Pipes Pvt. Gujarat High Court Case Title: Keenara Industries Private Limited Versus Income Tax Officer The Gujarat High Court has held that the reassessment notices were issued after the lapse of six years and are therefore time-barred. Case Title: Manishkumar Tulsidas Kaneriya Versus Assistant Commissioner Of Income Tax, Central 1, Rajkot …

NFAC Bound By The Decision Of Jurisdictional High Court: ITAT
1 year, 9 months 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 …

Income Tax Demand On OYO For 1,140 Cr: Delhi High Court Directs CIT To Give Personal Hearing
1 year, 9 months 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 …

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 …

Ensure E-Filing Of All Revenue Appeals Before HCs And Tribunals : Supreme Court Directs Centre
1 year, 10 months ago

Ensure E-Filing Of All Revenue Appeals Before HCs And Tribunals : Supreme Court Directs Centre

Live Law  

The Supreme Court has directed that the Union of India to ensure that the entire filing of Revenue appeals before the High Courts and the Tribunals is carried out in the e-filing mode. In compliance of the directions of the Supreme Court, field formations have been directed to ensure that filings of appeals/petitions before the High Court’s should take place …

Merely Making Unsustainable Claim Will Not Amount To Furnishing Of Inaccurate Particulars Of Income: ITAT
1 year, 10 months ago

Merely Making Unsustainable Claim Will Not Amount To Furnishing Of Inaccurate Particulars Of Income: ITAT

Live Law  

The Pune bench of the Income Tax Appellate Tribunal has held that the mere making of a claim, which is not sustainable by the law itself, will not amount to furnishing inaccurate particulars of income.The bench of S.S. Vishwanethra has observed that the appellant cannot be held guilty of furnishing inaccurate particulars of income, and, therefore, the Assessing. The Pune …

CBDT Circulars Can’t Prescribe Limitation To Decide Application For Compounding Of Offence: Bombay High Court
1 year, 11 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: 04 December To 10 December 2022
2 years ago

Tax Cases Weekly Round-Up: 04 December To 10 December 2022

Live Law  

Supreme Court Case Title: State of Jharkhand and others Versus Linde India Limited and Another The Supreme Court has held that the main function of oxygen in manufacturing steel is to reduce the carbon content; therefore, it can be considered a refining agent but not a raw material, so the concessional rate of sales tax is not available on oxygen. …

Tax Cases Monthly Round-Up: November, 2022
2 years ago

Tax Cases Monthly Round-Up: November, 2022

Live Law  

Indirect Taxes Supreme Court Case Title: OCL India Limited vs State of Orissa Citation: 2022 LiveLaw 911 The Supreme Court upheld States' power to impose entry tax from Industrial Township/Areas. Bombay High Court Case Title: Asit C. Mehta Financial Services Limited versus The Customs Excise and Service Tax Appellate Tribunal The Bombay High Court has ruled that the time limit …

Department Is Not Allowed To Travel Beyond The Issues Involved In Limited Scrutiny Cases: ITAT
2 years ago

Department Is Not Allowed To Travel Beyond The Issues Involved In Limited Scrutiny Cases: ITAT

Live Law  

The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases.The two-member bench of N.K. The Delhi Bench of the Income Tax Appellate Tribunal has held that the department is not allowed to travel beyond the issues involved in limited scrutiny cases. The assessee …

Section 260A IT Act -Appeal Only Lies Before High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court
2 years, 1 month ago

Section 260A IT Act -Appeal Only Lies Before High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court

Live Law  

The Supreme Court reiterated that an appeal under Section 260A of the Income Tax Act against orders of Income Tax Appellate Tribunal lies only before the High Court within whose territorial jurisdiction the assessing officer is located.As per Section 260A of IT Act, an appeal shall lie to the High Court from every order passed in appeal by the Appellate …

Adopt E-Filing In All Tax Cases Before HCs & Revenue Tribunals, Make GST Appellate Tribunal Paperless : Supreme Court To Centre
2 years, 1 month ago

Adopt E-Filing In All Tax Cases Before HCs & Revenue Tribunals, Make GST Appellate Tribunal Paperless : Supreme Court To Centre

Live Law  

The Supreme Court on Monday directed the Union Government to ensure that all filings by it in tax matters before the High Courts and Tribunals are in the e-filing mode. "We are of the view that the Union Government must now take all expeditious steps to ensure that filing by the Union Government of all appeals and proceedings before the …

Appeals Against ITAT Order Will Lie Only Before The High Court Within Whose Jurisdiction The Assessing Officer Is Situated: Supreme Court
2 years, 4 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 …

Request For Oral Hearing Cannot Be Denied by The Arbitral Tribunal On The Ground That The Claims Involved Are Modest: Telangana High Court
2 years, 4 months ago

Request For Oral Hearing Cannot Be Denied by The Arbitral Tribunal On The Ground That The Claims Involved Are Modest: Telangana High Court

Live Law  

The Telangana High Court has ruled that where the Arbitral Tribunal has passed a foreign arbitral award after denying the request of a party for oral hearing, the said arbitral award is contrary to the fundamental policy of Indian law as it is in conflict with the basic notions of justice and hence, it cannot be enforced in India. The …

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 …

Twin Conditions In Section 10B (8) Income Tax Act Has To Be Fulfilled To Claim Exemption Relief: Supreme Court
2 years, 5 months ago

Twin Conditions In Section 10B (8) Income Tax Act Has To Be Fulfilled To Claim Exemption Relief: Supreme Court

Live Law  

For claiming the benefit under Section 10B of the Income Tax Act, the twin conditions of furnishing a declaration before the assessing officer and that too before the due date of filing the original return of income under section 139 are to be satisfied and both are mandatorily to be complied with, the Supreme Court observed in a judgment delivered …

Other Income Tax Additions In Reassessment Proceedings Cannot Be Sustained If Addition on Primary Grounds Is Not Made: ITAT
2 years, 6 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 …

Setting Aside Of Assessment Orders By ITAT On Technical Grounds Will Not Lead To Automatic Quashing Of Criminal Complaint: Madras High Court
2 years, 6 months ago

Setting Aside Of Assessment Orders By ITAT On Technical Grounds Will Not Lead To Automatic Quashing Of Criminal Complaint: Madras High Court

Live Law  

The Madras High Court recently held that when an assessment order is quashed by the Income Tax Appellate Tribunal on technical grounds, the same cannot be made a ground to evade criminal prosecution before the concerned court under the Income Tax Act. ii)The assessment order passed by the Assessing Officer, confirmed by the CIT have been set aside by the …

Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022
2 years, 7 months ago

Weekly Round Up Of Tax Cases : 1 May To 7 May, 2022

Live Law  

Supreme Court Supreme Court Saves Over 90,000 Income Tax Reassessment NoticesIssued After 2021 Amendment By Deeming Them As Notices Under Section 148A Case Title: Union of India v. Ashish Agarwal Citation : 2022 LiveLaw 444 The Supreme Court, on Wednesday, directed that reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 to be …

ITAT Final Arbiter Of Facts, Its Order Can Be Interfered With Only If There Is Substantial Question Of Law, Manifest Illegality/ Perversity: Delhi HC
2 years, 7 months ago

ITAT Final Arbiter Of Facts, Its Order Can Be Interfered With Only If There Is Substantial Question Of Law, Manifest Illegality/ Perversity: Delhi HC

Live Law  

Observing that the Income Tax Appellate Tribunal is the final arbiter of the facts, the Delhi High Court has observed that the High Court can interfere with its order only if there is substantial question of law or there is manifest illegality or it suffers from perversity.Justice Manmohan and Justice Dinesh Kumar Sharma was dealing with an appeal challenging the …

Monthly Digest Of Tax Cases- April 2022
2 years, 7 months ago

Monthly Digest Of Tax Cases- April 2022

Live Law  

Indirect Taxes Supreme Court 1.Plea In Supreme Court Challenges The Constitutional Validity Of Levy Of GST On Lease/ Rent Payments Case Title: Myrayash Hotels Pvt. 2.Show Cause Notice Completely Deficient In Material Particulars: Delhi High Court Quashes GST Registration Cancellation Order Case Title: Fada Trading Private Limited Versus Commissioner Goods and Service Tax Citation: 2022 LiveLaw 328 The Delhi High …

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