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Articles for Faceless, search results for high

FAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High Court
4 days, 2 hours ago

FAOs And JAOs Have Concurrent Jurisdiction For Assessment, Re-assessment Or Re-Computation U/S 147 Income Tax Act: Madras High Court

Live Law  

The Madras High Court recently clarified that both the Faceless Assessment Officer and Jurisdictional Assessment Officer have concurrent jurisdiction as far as assessment, re-assessment or re-computation under Section 147 of the Income Tax Act. In such case, the FAO will not have any jurisdiction to make assessment, re-assessment or re-computation…As far as the issuance of notice under Section 148 of …

Jurisdiction Tax Court Assessment Income Notice Act
Direct Tax Weekly Round-Up: 11 To 17 August 2024
4 months, 3 weeks 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 …

Delhi Court Assessment Income Tax Title Income 2024
Direct Tax Weekly Round-Up: 21 To 27 July 2024
5 months, 1 week ago

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

Live Law  

Supreme Court State Not Liable To Collect Tax At Source While Giving Contractors Permit To Vend Liquor At Fixed Retail Price : Supreme Court Case Details : THE EXCISE COMMISSIONER KARNATAKA & ANR. Services Provided Outside To Indian Customers In Connection With Right To Use Of Process Can't Be Taxed : Delhi High Court Case Title: The Commissioner Of Income …

Delhi Supreme Court Tax Court Bombay High Court Assessment Title
Direct Tax Weekly Round-Up: 14 To 20 July 2024
5 months, 2 weeks ago

Direct Tax Weekly Round-Up: 14 To 20 July 2024

Live Law  

Bombay High Court JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court Case Title: Royal Bitumen Private Limited, Mumbai Vs. Assistant Commissioner of Income-Tax 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 …

Kerala Tax Court Title Kerala High Court Held High
JAO Not Empowered To Issue Section 148A(b) Notice Under Faceless Assessment: Bombay High Court
5 months, 3 weeks ago

JAO Not Empowered To Issue Section 148A(b) Notice Under Faceless Assessment: Bombay High Court

Live Law  

The Bombay High Court has held that it was not permissible for the Jurisdictional Assessing Officer to issue a notice under Section 148A, as the same would amount to a breach of the provisions of Section 151A of the Income Tax Act.The bench of Justice G. S. Kulkarni and Justice Somasekhar Sundaresan has observed that the notice was invalid and …

Bombay High Court Assessment Income Tax Notice Issue Section 148 Faceless Assessment
JAO Cease To Have Jurisdiction To Issue Reassessment Notice Outside Faceless Assessment: Bombay High Court
5 months, 3 weeks 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 …

Jurisdiction Tax Bombay High Court Income Act 148 Section 148
Reassessment Notice Not Issued In Terms Of Procedure Prescribed Under Faceless Assessment; Karnataka High Court Grants Interim Stay
5 months, 4 weeks 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 …

Tax Reassessment Income Officer Act Stay Karnataka High Court
Delhi High Court Monthly Digest: May 2024 [Citations 523 - 665]
7 months ago

Delhi High Court Monthly Digest: May 2024 [Citations 523 - 665]

Live Law  

Citations 2024 LiveLaw 524 to 2024 LiveLaw 665 NOMINAL INDEX AMARJEET GUPTA v. ELECTION COMMISSION OF INDIA & ORS 2024 LiveLaw 524 ANIL KUMAR HAJELAY & ORS. 2024 LiveLaw 662 Colgate Palmolive Company & Ors v State of NCT & Anr & Connected matters 2024 LiveLaw 663 Jaipuria Edutech Foundation vs. Shyamlalbabu Educational Trust 2024 LiveLaw 664 Sanjay Khatri vs. …

Delhi High Court Court Bar Council Customs Income Tax Delhi High Court
Delhi High Court Weekly Round-Up: May 13 To May 19, 2024
7 months, 2 weeks ago

Delhi High Court Weekly Round-Up: May 13 To May 19, 2024

Live Law  

Citations 2024 LiveLaw 580 to 2024 LiveLaw 604NOMINAL INDEXANJALI COLLEGE OF PHARMACY AND SCIENCE THROUGH ITS FOUNDER -CUM-CHAIRMAN DEVENDRA GUPTA v. DR. MONTU M. PATEL PRESIDENT PHARMACY COUNCIL OF INDIA & ANR. Salasar Synthetics 2024 LiveLaw 593 Tipping Mr Pink Private Limited Vs Tipping Mr Pink Private Limited 2024 LiveLaw 594 Deepak Maurya Vs Saraswathi Supari Processing Unit & Ors …

India Justice Research Delhi High Court Court Public Policy
S.144B(6) Income Tax Act | If Assessee “Requests” Then Opportunity Of Personal Hearing Is Mandatory, Not Optional: Allahabad High Court
7 months, 4 weeks ago

S.144B(6) Income Tax Act | If Assessee “Requests” Then Opportunity Of Personal Hearing Is Mandatory, Not Optional: Allahabad High Court

Live Law  

The Allahabad High Court has held that opportunity of personal hearing is mandatory under Section 144B and of the Income Tax Act, 1961 when show cause notice is issued regarding why assessment may not be completed as proposed. The bench comprising of Justice Saumitra Dayal Singh and Justice Donadi Ramesh held that “the word "request" used under Section 144B and …

Personal Court Assessment Order Opportunity Hearing Held
Gujarat High Court Quashes Faceless Assessment Order For Lack Of Proper Opportunity Of Hearing
1 year, 4 months ago

Gujarat High Court Quashes Faceless Assessment Order For Lack Of Proper Opportunity Of Hearing

Live Law  

The Gujarat High Court has quashed the faceless assessment on the grounds that there is only a day for the assessee to respond so as to save the limitation period.The bench of Justice Biren Vaishnav and Justice Devan M. Desai has observed that the order under Section 263 of the Act was passed by the PCIT-4 on March 16, 2020. …

Gujarat Assessment Order Notice Act Passed Gujarat High Court
Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's Pleas
1 year, 7 months ago

Faceless Assessment Is Not A Fundamental Right: Delhi High Court Dismisses Gandhis, Aam Aadmi Party's Pleas

Live Law  

The Delhi High Court, while dismissing the plea of Rahul Gandhi, Priyanka Gandhi, and the Aam Aadmi Party, has held that neither the e-assessment nor the faceless assessment scheme in any manner modifies the power to transfer cases from one Assessing Officer under a Principal Commissioner of Income Tax to another Assessing Officer under another Principal Commissioner of Income Tax …

Delhi Tax Court Cases Assessment Income Tax Transfer
Delhi high court dismisses Gandhis’, AAP pleas against I-T assessment transfer
1 year, 7 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, …

Delhi Tax Congress Cases Assessment Transfer Gandhi
Faceless Assessment Scheme Does Not Mean No Personal Hearing, Mandatory Requirement U/S 144B Of Income Tax Act: Delhi High Court
2 years, 11 months ago

Faceless Assessment Scheme Does Not Mean No Personal Hearing, Mandatory Requirement U/S 144B Of Income Tax Act: Delhi High Court

Live Law  

The Delhi High Court has made it clear that the Central government's recent 'faceless assessment scheme', launched with an aim to eliminate the human interface between the taxpayer and the income tax department, does not mean that the assess shall not be given a personal hearing.The division bench comprising of Justices Manmohan and Navin Chawla observed,"a quasi judicial body. The …

Personal Justice Tax Court Natural Justice Assessment Income Tax Act
Faceless Assessment Scheme: Kerala High Court Issues Notice To Centre On Plea Challenging Constitutionality Of S.144B Of IT Act
3 years, 1 month ago

Faceless Assessment Scheme: Kerala High Court Issues Notice To Centre On Plea Challenging Constitutionality Of S.144B Of IT Act

Live Law  

The Kerala High Court has admitted a batch of writ petitions challenging the constitutional validity of the Faceless Assessment Procedure under Section 144B of the Income Tax Act.Justice Bechu Kurian Thomas issued notice to the Central government in the matter and temporarily stayed all further proceedings pursuant to the assessments made against the petitioners.The Faceless Assessment Scheme. The Kerala High …

Constitution Procedure Court Natural Justice Assessment Kerala High Court Order
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 …

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