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Affording Personal Hearing Is Mandatory In An Enquiry Under Section 148A(B) Of Income Tax Act: Kerala High Court
8 months, 3 weeks ago

Affording Personal Hearing Is Mandatory In An Enquiry Under Section 148A(B) Of Income Tax Act: Kerala High Court

Live Law  

The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act.The bench of Justice A.K. The Kerala High Court has held that affording a personal hearing to the assessee is mandatory in an inquiry under Section 148A of the Income Tax Act. Jayasankaran Nambiar …

Personal Tax Income Tax Act Kerala High Court Order Income Opportunity
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 …

Kerala Tax Procedure Court Kerala High Court Income Case
Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court
2 years, 4 months ago

Reopening Assessment Without Furnishing Information Violates Principles Of Natural Justice: Calcutta High Court

Live Law  

The Calcutta High Court bench of Justice T.S. The appellant/assessee has challenged the assessment order passed under the provisions of the Income Tax Act 1961 on the ground that it has been passed in violation of the principles of natural justice. The Assessing Officer issued a notice under Section 148A stating that he has information which suggests that income chargeable …

Justice Information Natural Justice Order Notice Assessee Section 148A
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 …

Court Order Cause Notice Act File One Day
Monthly Digest Of Tax Cases: May 2022
2 years, 6 months ago

Monthly Digest Of Tax Cases: May 2022

Live Law  

Indirect Taxes Supreme Court Case Title : Union of India and Anr versus M/s Mohit Minerals Through Director Citation : 2022 LiveLaw 500 In a significant verdict, the Supreme Court held that the recommendations of the GST council are not binding on the Union and the State Governments. Case Title: Seven Seas Hospitality Private Limited Versus PCIT Citation: 2022 LiveLaw …

India Justice High Court Tax Court Customs Indian