S.P. Velayutham Vs ACIT (Madras High Court) Mere failure to pay the tax in time without any intention or deliberate attempt to avoid tax in totality or without any mens rea to avoid the payment, the word employed ‘wilful attempt’ cannot be inferred merely on failure to pay tax in time. If the intention of […]
Tata Sons Limited Vs DCIT (Bombay High Court) This is a case where the scrutiny assessment was completed and order under section 143(3) of the Act has been passed followed by a rectification order under section 154 of the Act. Therefore Petitioner’s case has been considered at two stages, (i) When the assessment order was […]
Nirmal Bang Securities Pvt Ltd Vs ACIT (Bombay High Court) In this case reasons quoted were bereft of any material as AO quoted that search information is received with regard to accommodation entry But does not indicate what address was searched, from whom such information was received, what date the search happened, what date the […]
