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Archive: 02 July 2022

Posts in 02 July 2022

Vendor Not Liable For Adulteration in Food Articles Purchased From Manufacturer with Written Warranty

July 2, 2022 1884 Views 0 comment Print

Vendor shall not be deemed to have committed any offence. If he has purchased the article of food in any other status from any manufacturer, distributor or dealer with written warranty in the prescribed form

PPF Account cannot be attached by banks for Settlement of Debt/ Liability

July 2, 2022 11664 Views 0 comment Print

Public Provident Fund account shall not be liable to any attachment in respect of any debt or liability incurred by the account holder.

Court should not decide a matter on hyper technical & unwarranted grounds

July 2, 2022 663 Views 0 comment Print

The Court below ought to have granted the petitioners an opportunity to cure defect in the written statement, instead of taking the drastic step of rejecting the application. It is trite, Courts should make every endevour to dispose of a case on merits rather than on default.

Alternative remedy not a bar to entertain writ petition if question of jurisdiction is involved

July 2, 2022 648 Views 0 comment Print

Imax Infrastructure Private Limited Vs Deputy Commissioner (Calcutta High Court) Mr. Ghosh also raised point of maintainability of the writ petition on the ground of availability of alternative remedy by way of an appellate forum but the same is not sustainable for the reason that it is a well settled principle that alternative remedy is […]

HC Sends disputed cheque to Handwriting Expert for Fair Trial

July 2, 2022 7296 Views 0 comment Print

Applicant has disputed the age of ink utilized for signature of applicant on cheque and prayed for comparison of the ink used for text on the body of the cheque, alleging that endorsement was not in full on instrument.

ITAT condones delay in filing of Audit Report due to Virus Attack

July 2, 2022 990 Views 0 comment Print

In the present case before us, the delay is for few hours which could be condoned as there is a reason that there is malfunctioning / virus attack in the computer system and consequent data loss which is beyond the control of the assessee.

CIT(A) must provide opportunity of hearing to AO – Section 250(1)

July 2, 2022 7269 Views 0 comment Print

ACIT Vs Kalinga Mining Corporation (ITAT Cuttack) We are not going into merits of the appeals. Only because an opportunity of hearing as prescribed u/s.250(1) of the Act has not been provided by the ld. CIT(A) to the AO and there is a clear violation of principle of natural justice in respect of opportunity to […]

Law on new tax demands on pre-GST matters during post GST period, Letter to CBIC Chairman

July 2, 2022 10839 Views 3 comments Print

Understand the law on new tax demands on pre-GST matters during the post-GST period with our comprehensive guide. Requesting guidance from CBIC for service tax authorities.

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