Weekly Round-Up of Tax Cases: May 15 To May 21
2 years, 7 months ago

Weekly Round-Up of Tax Cases: May 15 To May 21

Live Law  

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. Delhi High Court Case Title: Rahul Biala Vs ITO Citation: 2022 LiveLaw 455 The Delhi High Court bench of Justice Manmohan and Justice Dinesh Kumar Sharma has held that the time of eight hours to file a reply to the show cause notice was neither reasonable nor effective. 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. Case Title: Divya Capital One Private Limited Vs. ACIT Citation: 2022 LiveLaw 475 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. Case Title: Bhadrish Jayantilal Sheth Versus Income Tax Officer Case Citation: 2022 LiveLaw 191 The Calcutta High Court bench of Justice Md.

Justice High Court Tax Court Customs Income Tax Title Income Judicial Held High Ors Bench Versus Cbic Itat Livelaw Case Title Calcutta High Court Cit Kumar Sharma Service Tax Judicial Member Cestat Justice Manmohan Justice Manmohan And Justice  high  tax  justice  held  cases  title  income  courtcase  weekly  21  15  versus  bench  roundup  court

History of this topic

Karnataka High Court Quashes FIR Against BJP State President BY Vijayendra For Allegedly Extorting Money Under Guise Of Electoral Bonds
1 week ago

Karnataka High Court Quashes FIR Against BJP State President BY Vijayendra For Allegedly Extorting Money Under Guise Of Electoral Bonds

Live Law  

The Karnataka High Court on Tuesday allowed the petition filed by then Vice President and now BJP State President BY Vijayendra and quashed proceedings pertaining to an FIR registered against him for allegedly extorting money under the guise of electoral bonds. It said “The counsel being changed for qua the other accused raising different grounds that were not raised by …

Tax Weekly Round-Up: December 09 - December 15, 2024
1 week, 1 day 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. …

Karnataka High Court Modifies Imprisonment Sentence Of Cancer Patient For Wilful Disobedience Of Order, Imposes ₹3 Lakh Fine Instead
1 week, 6 days ago

Karnataka High Court Modifies Imprisonment Sentence Of Cancer Patient For Wilful Disobedience Of Order, Imposes ₹3 Lakh Fine Instead

Live Law  

The Karnataka High Court has set aside one month's civil imprisonment term imposed on a cancer patient for the willful disobedience of the Court, instead it directed him to pay Rs 3 lakh fine. It said, “since the appellant is suffering from cancer and taking note of mental agony on the plaintiffs, it is appropriate to award a fine of …

'Circular Relied Upon By DK Shivakumar Not Applicable', IT Dept Says In Tax Evasion Case; Supreme Court Calls For Formal Affidavit
2 weeks ago

'Circular Relied Upon By DK Shivakumar Not Applicable', IT Dept Says In Tax Evasion Case; Supreme Court Calls For Formal Affidavit

Live Law  

In the plea filed by Karnataka Deputy Chief Minister DK Shivakumar seeking dismissal of charges against him in a tax evasion case, the Supreme Court today called on the Income Tax Department to file a formal affidavit with regard to its claim that the circular relied upon by Shivakumar is not applicable to the case.For context, the Congress leader relies …

Madras High Court Monthly Digest - November 2024
2 weeks, 3 days ago

Madras High Court Monthly Digest - November 2024

Live Law  

CITATION: 2024 LiveLaw 415 to 2024 LiveLaw 464 NOMINAL INDEX M.Palanisamy v The Director of Town Panchayats, 2024 LiveLaw 415 Aunestraja v The State and Others, 2024 LiveLaw 416 B Vidyasagar v The Government of Tamil Nadu and Others, 2024 LiveLaw 417 M/s Jaiswal Products v State of Tamil Nadu, 2024 LiveLaw 418 The Union of India v The Registrar, …

[Income Tax] No Substantial Question Of Law Arises If Perversity Cannot Be Shown In Order Passed By Tribunal: Allahabad High Court
2 weeks, 4 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 …

Tax Weekly Roundup: November 25 - December 01, 2024
3 weeks ago

Tax Weekly Roundup: November 25 - December 01, 2024

Live Law  

HIGH COURTS Allahabad HC Time Extension Notification Dated 24.04.2023 Valid Only From 31.03.2023, Not Before: Allahabad High Court Case Title: M/s A.V. Review Plea Against SLP Constitutes "Disputed Tax" U/S 2: Delhi High Court Case title: NRA Iron And Steel Pvt Ltd v. Income Tax Department & Ors. S.99A Customs Act | Final Report Containing Audit Findings Can Be Drawn …

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024
3 weeks, 1 day ago

Kerala High Court Weekly Round-Up: November 25 - December 01, 2024

Live Law  

Nominal Index State of Kerala v Jayakrishnaraj G, 2024 LiveLaw 748 Baburaj Jacob v State of Kerala and Another, 2024 LiveLaw 749 The Federal Bank Ltd. v The Additional/ Joint/ Dputy/ Assistant Commissioner of Income Tax, 2024 LiveLaw 750 Pooja Anand v Ashokan K. and Another, 2024 LiveLaw 751 Georgekutty C X v Chairman and Managing Director, KSEB, 2024 LiveLaw …

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 …

Madras High Court Weekly Round-Up: November 11 - November 17, 2024
1 month ago

Madras High Court Weekly Round-Up: November 11 - November 17, 2024

Live Law  

Citations: 2024 LiveLaw 431 To 2024 LiveLaw 446 NOMINAL INDEX Union of India v Abdul Razak and Others, 2024 LiveLaw 431 M Samudi v The District Collector and Others, 2024 LiveLaw 432 Union of India v. C.V.L. Ltd, 2024 LiveLaw 435 The Triplicane Permanent Fund Ltd. v. The Tamil Nadu Sales Tax Appellate Tribunal, 2024 LiveLaw 436 Nalin Gupta v. …

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 …

[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

[Income Tax] Assessing Authority Can't Reassess Prior Years Without Inquiry While Determining Relevant Year's Assessment: Kerala High Court

Live Law  

The Kerala High Court stated that while determining the assessment of relevant years assessing authority cannot determine the assessment for earlier years without enquiry. observed that “…….we fail to understand how the assessing authority, as well as the First Appellate Authority, while considering assessment proceedings for the assessment years 2011-12 could have embarked upon an enquiry with regard to the …

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

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

Live Law  

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

Madras High Court Weekly Round-Up: November 4 to November 10, 2024
1 month, 1 week ago

Madras High Court Weekly Round-Up: November 4 to November 10, 2024

Live Law  

Citations: 2024 LiveLaw 416 To 2024 LiveLaw 430 NOMINAL INDEX Aunestraja v The State and Others, 2024 LiveLaw 416 B Vidyasagar v The Government of Tamil Nadu and Others, 2024 LiveLaw 417 M/s Jaiswal Products v State of Tamil Nadu, 2024 LiveLaw 418 The Union of India v The Registrar, CAT, 2024 LiveLaw 419 M/S. Airports Authority of India and …

High Court Rejects Plea to Dismiss Murder Case, Says Prosecution Must Follow Due Process
1 month, 2 weeks ago

High Court Rejects Plea to Dismiss Murder Case, Says Prosecution Must Follow Due Process

Live Law  

The Karnataka High Court has ruled that a complaint for an offence punishable under Section 138 of the Negotiable Instruments Act would be maintainable, notwithstanding the civil suit filed for recovery of the money. The court also held that initiating prosecution under Section 304-A (causing death by negligence) of the Indian Penal Code, against the owners/manager of a factory is …

Supreme Court Stays HC Order Which Set Aside Discharge Of TN Ministers KKSSR Ramachandran & Thangam Thenarasu In DA Case
3 months, 2 weeks ago

Supreme Court Stays HC Order Which Set Aside Discharge Of TN Ministers KKSSR Ramachandran & Thangam Thenarasu In DA Case

Live Law  

The Supreme Court on Friday stayed the order of the Madras High Court which set aside the discharge of Tamil Nadu Ministers KKSSR Ramachandran,Thangam Thenarasu and their spouses in disproportionate assets cases.A bench comprising Justices Hrishikesh Roy and Prashant Kumar Mishra passed the interim order while issuing notice on their special leave petitions.Senior Advocates. The Supreme Court on Friday stayed …

Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months ago

Direct Tax Weekly Round-Up: 11 To 17 August 2024

Live Law  

Delhi High Court Failure Of Dept. Value Of Shares Allotted Under Employees Stock Purchase Scheme Can't Be Treated As Perquisite As Per Sec 17: Delhi High Court Case Title: Ravi Kumar Sinha vs. CIT While emphasizing that no tax can be levied on notional income, the Delhi High Court held that Valuation Report obtained by employer could have no application …

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 …

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

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

Live Law  

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

Indirect Tax Weekly Round-Up: 21 To 27 July 2024
4 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 21 To 27 July 2024

Live Law  

Supreme Court Customs Act | Owner Of Goods Liable To Pay Customs Duty Even After Confiscated Goods Are Redeemed Paying Fine : Supreme Court Case Title: M/S Navayuga Engineering Co. Ltd. Madras High Court Interest Can't Be Demanded When Entire Stamp Duty Paid During Pendency Of Appeal: Madras High Court Case Title: The Chief Revenue Controlling Authority Chennai Versus R.Muniyandi …

Kerala High Court Weekly Round-Up: July 16 – July 21, 2024
5 months ago

Kerala High Court Weekly Round-Up: July 16 – July 21, 2024

Live Law  

Nominal Index Remya Haridas v State of Kerala and Others, 2024 LiveLaw 437 Abdul Razak v Union of India, 2024 LiveLaw 438 Vivek Joy v State of Kerala & Connected Case, 2024 LiveLaw 439 Soman T. N. v Additional District Collector and Others, 2024 LiveLaw 440 Joby George v Siby Valloran, 2024 LiveLaw 441 Sajith Shyam v State of Kerala, …

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

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

Live Law  

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

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 …

Order Of ITSC Final And Conclusive For AY For Which Application Has Been Filed: 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

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 …

Indirect Tax Cases Monthly Round Up: June 2024
5 months, 3 weeks ago

Indirect Tax Cases Monthly Round Up: June 2024

Live Law  

Bombay High Court Non-Communication Of SCN To Call Book Is Fatal; Bombay High Court Quashes SCNs Against ICICI Home Finance Citation: 2024 LiveLaw 305 Case Title: ICICI Home Finance Company Ltd. Slump Sale Doesn't Amount To Sale Of Goods Within MVAT Act: Bombay High Court Citation: 2024 LiveLaw 306 Case Title: Piramal Enterprises Limited Versus The State of Maharashtra The …

Calcutta High Court Weekly Round-Up: 24th June To 30th June
5 months, 3 weeks ago

Calcutta High Court Weekly Round-Up: 24th June To 30th June

Live Law  

NOMINAL INDEXIn the matter of: Christian Mac Durand 2024 LiveLaw 149Saila Ghosh Versus State of West Bengal 2024 LiveLaw 150VHP Dakshinbanga v Union of India 2024 LiveLaw 151Uphealth Holdings, INC. vs Dr. Syed Sabahat Azim & Ors. NOMINAL INDEX In the matter of: Christian Mac Durand 2024 LiveLaw 149 Saila Ghosh Versus State of West Bengal 2024 LiveLaw 150 VHP …

Indirect Tax Weekly Round-Up: 23 To 29 June 2024
5 months, 3 weeks ago

Indirect Tax Weekly Round-Up: 23 To 29 June 2024

Live Law  

Bombay High Court The Bombay High Court, while noting the discrepancies between the dates of creation and signing of the assessment order, quashed the Maharashtra Value Added Tax Act Order, which was passed beyond the limitation period of 4 years. CESTAT Penalty Can't Be Levied When Extended Limitation Period Is Not Invokable: Chandigarh CESTAT Case Title: M/s P S Construction …

Allahabad High Court Monthly Tax Digest: May 2024
6 months ago

Allahabad High Court Monthly Tax Digest: May 2024

Live Law  

NOMINAL INDEX Mr. Pranay Dhabhai v. State Of U.P. Lucknow 2024 LiveLaw 357 Ravindra Pratap Shahi v. Union Of India And 2 Others 2024 LiveLaw 358 M/S Ace Manufacturing Systems Limited v. State Of U P And 3 Others 2024 LiveLaw 360 ORDERS/ JUDGMENTS OF THE MONTH Tax Dues Can't Be Collected From Director Of Company Under Liquidation Unless Provided …

Karnataka High Court Weekly Roundup: June 10 - June 16, 2024
6 months, 1 week ago

Karnataka High Court Weekly Roundup: June 10 - June 16, 2024

Live Law  

Citations: 2024 LiveLaw 256 To 2024 LiveLaw 264 Nominal Index: City Municipal Council Channapatna AND Siddaramu & ANR. 2024 LiveLaw 264 Judgments/Orders Judges Not "Mughals", Can't Transcend Law To Do Justice: Karnataka HC Refuses To Extend Disabled Shop Owner's Lease Beyond Statutory Limit Case Title: City Municipal Council Channapatna AND Siddaramu & ANR Case No: WA NO.1983 OF 2016 Citation …

Karnataka High Court Weekly Roundup: May 27 - June 02, 2024
6 months, 3 weeks ago

Karnataka High Court Weekly Roundup: May 27 - June 02, 2024

Live Law  

Citations: 2024 LiveLaw 233 To 2024 LiveLaw 242 Nominal Index: M Govinda Bhat & ANR AND The Deputy Commissioner and District Magistrate and District Election Officer & others. Needless to observe that Regulation 25 of the KSRTC Regulations, 1971 also mandates to refer to the past conduct and history sheet of the workman.” Karnataka High Court Waives Compulsory Rural Service …

Direct Taxes Weekly Round-Up: 19 To 25 May 2024
6 months, 3 weeks ago

Direct Taxes Weekly Round-Up: 19 To 25 May 2024

Live Law  

Delhi High Court Case Title: PT Bukaka Teknik Utama Versus Commissioner Of Income Tax, Delhi - 2 The Delhi High Court has held that the assessee can't be obstructed from availing of the benefits of the Direct Tax Vivad se Vishwas Act, 2020 even where the time limit for an appeal has not expired. Case Title: New Delhi Television Limited …

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 …

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

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

Live Law  

Delhi High Court Case Title: Acme Heergarh Powertech Private Limited Versus CBIC The Delhi High Court has held that the statutory scheme underlying the Manufacture and Other Operations in Warehouse Regulations, 2019 cannot be construed as seeking to exclude solar power generation in terms of permissions granted under Section 65 of the Customs Act, 1962. Bombay High Court Case Title: …

Supreme Court Weekly Digest With Subject /Statute Wise Index [April 1 to 13]
7 months, 2 weeks ago

Supreme Court Weekly Digest With Subject /Statute Wise Index [April 1 to 13]

Live Law  

SUPREME COURT WEEKLY DIGEST APRIL 2024 PART 1 Citations 2024 LiveLaw 269 to 2024 LiveLaw 290 Abuse of Process of Law Abuse of process of law – Collusion between parties in tender process – Held, respondent no. Pankaj Singh v. State of Haryana, 2024 LiveLaw 274 Criminal procedure Code 1973; Section 439 and National Investigation Agency Act, 2008; Section 21 …

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court
7 months, 2 weeks ago

Reassessment Order Can't Merely Be Based On Tax Evasion Report Or An Audit Report: Orissa High Court

Live Law  

The Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report.The bench of Justice B.R. Sarangi and Justice G. Satapathy has observed that it is not enough if the Assessing Officer refers to the tax evasion report or an audit report; he has to independently apply his mind and …

ID Act |Right To Claim Interest Is Pre-Existing Right Only If Explicitly Provided In Contract Of Employment Or Service Conditions: Karnataka High Court
7 months, 2 weeks ago

ID Act |Right To Claim Interest Is Pre-Existing Right Only If Explicitly Provided In Contract Of Employment Or Service Conditions: Karnataka High Court

Live Law  

The Karnataka High Court single bench of Justice Shivashankar Amarannavar held that the right to claim interest could be considered a pre-existing right or benefit only if explicitly determined in the contract of employment or in the resolutions governing service conditions. Furthermore, the bench held that an application under Section 33C of the Industrial Disputes Act, 1947 in the Labour …

Income Tax Authority Should Refrain From Over Analysis Which Leads To Paralysis Of Justice: Bombay High Court
7 months, 3 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 …

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 1 week ago

Direct Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Delhi High Court Case Title: Agra Portfolio Pvt. Case Title: Saksham Commodities Limited Versus Income Tax Officer The Delhi High Court has held that a reopening or abatement would be triggered only upon the discovery of material that is likely to “have a bearing on the determination of the total income” and would have to be examined bearing in mind …

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024
8 months, 1 week ago

Indirect Tax Cases Weekly Round-Up: 7 April To 13 April 2024

Live Law  

Supreme Court Case Title: The State Of Gujarat & Anr. Madras High Court Case Title: M/s.Eicher Motors Limited Versus The Assistant Commissioner of Central Tax and Central Excise Citation: 2024 LiveLaw 159 The Madras High Court has restrained the department from appropriating interest liability against Eicher Motors until the matter is taken up by the appellate court. UPVAT | Intention …

Madras High Court Weekly Round-Up: April 8 - April 14, 2024
8 months, 1 week ago

Madras High Court Weekly Round-Up: April 8 - April 14, 2024

Live Law  

Citations: 2024 LiveLaw 153 To 2024 LiveLaw 160 NOMINAL INDEX S.ShreDharmaaraghavan v Inspector of Police and Others, 2024 LiveLaw 153 Nippon Paint Holdings Co. Ltd and Another v Suraj Sharma and Another, 2024 LiveLaw 154 Karti P Chidambaram v The Regional Passport Officer Chennai, 2024 LiveLaw 155 Sri Nrisimha Priya Charitable Trust versus Central Board of Direct Taxes, 2024 LiveLaw …

Bombay High Court Monthly Digest: March 2024
8 months, 2 weeks ago

Bombay High Court Monthly Digest: March 2024

Live Law  

Nominal Index Maharashtra State Electricity Distribution Company Ltd. v. Ramchandra s/o. “It would be necessary to video record any proceeding relating to the Scheduled Castes and Scheduled Tribes Act 1989 even though the proceedings are held in open court.Hearing of a bail application under section 14-A of the Scheduled Castes and Scheduled Tribes Act 1989 is a 'judicial proceeding' as …

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024
8 months, 2 weeks ago

Bombay High Court Weekly Round-Up: April 1 To April 7, 2024

Live Law  

Nominal Index Suhas Manohar Wankhede v. Election Commission of India & Others 2024 LiveLaw 176 Kirloskar Pneumatic Company v. Kataria Sales Corporation 2024 LiveLaw 177 Riak Insurance and Financial Services & Ors. 2024 LiveLaw 186 Cardinal Energy and Infra Structure Private Ltd. v. Subramanya Construction and Development Co. Ltd. 2024 LiveLaw 187 Reports/Judgments ECI Has Already Taken Steps: Bombay High …

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 …

Indirect Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 2 weeks ago

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

Live Law  

Delhi High Court Case Title: Jetibai Grandsons Services India Pvt Ltd Versus Union Of India & Ors. Case Title: Blackberry India Pvt Ltd -Earlier Known As Research In Motion India Pvt Ltd Versus The Commissioner CGST The Delhi High Court has held that the department cannot, after being unsuccessful before this Court on its own, declare the refund of the …

Direct Tax Cases Weekly Round-Up: 31 March To 6 April 2024
8 months, 2 weeks ago

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

Live Law  

Delhi High Court Case Title: Valley Iron & Steel Co.Ltd Versus PCIT The Delhi High Court has held that income tax additions made towards unsubstantiated share capital are eligible for deduction under Section 80-IC of the Income Tax Act. Case Title: Senapati Santaji Ghorpade Sugar Factory Versus Assistant Commissioner of Income Tax The Bombay High Court has held that retrospective …

I-T Reprieve for Congress Till Polls
8 months, 3 weeks ago

I-T Reprieve for Congress Till Polls

Deccan Chronicle  

New Delhi: In a major reprieve to the Congress, the income-tax department on Monday told the Supreme Court that it will not take coercive action against the party for the tax demand notices of over Rs.3,500 crore in view of the forthcoming Lok Sabha elections. A bench of Justices B.V. Nagarathna and Augustine George Masih recorded the statement of Solicitor-General …

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court
8 months, 3 weeks ago

Congress’ plea against tax re-assessment by I-T authorities dismissed by Delhi High Court

The Hindu  

The Delhi High Court on Thursday rejected the Congress’s plea challenging the initiation of tax reassessment proceedings against it for assessment years 2017 to 2021 by tax authorities. On March 22, the court had rejected the Congress’s plea challenging initiation of reassessment proceedings pertaining to assessment years 2014-15 to 2016-17. While rejecting the plea, the High Court said the Income …

Kerala High Court Weekly Round-Up: March 18- March 24, 2024
8 months, 4 weeks ago

Kerala High Court Weekly Round-Up: March 18- March 24, 2024

Live Law  

Nominal Index Sudha V Mohan v The Authorized Officer, 2024 LiveLaw 184 Jomet and ors. Kamirul Islam v CBI, 2024 LiveLaw 192 Vineeth V V v Kerala State Electricity Board Ltd., 2024 LiveLaw 193 Case Title: Muhammed C K Versus Assistant Commissioner Of Income Tax, 2024 LiveLaw 194 Rajachandrasekharan @ Babu v. State of Kerala, 2024 LiveLaw 195 Dr. Radhika …

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