"09 August 2022" Archive - Page 4

ITC denied if buyer having knowledge of investigation against supplier

Dhara Enterprises Vs Appellate Authority & Joint Commissioner, State Tax (Madhya Pradesh High Court)

HC held that tax liability imposed on assessee is valid as assessee was aware of transaction alleged as ineligible on which ITC was availed...

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Fresh property attachment order can be issued; Tax liability not get effaced by efflux of time

S. Sebastine Vs CIT (Madras High Court)

The tax liability of the petitioner does not get effaced by efflux of time. The Department can attach the property under Rule 48 r/w Rule 60 and bring the same property for sale in terms of the provisions of the IInd schedule to the Income Tax Act, 1961....

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