Ashok Kumar Garg Vs ACIT (Delhi High Court) According to the petitioner, although the amount of alleged bogus purchase bills has been quantified as Rs.24,10,705/- the amount in issue is only Rs.13,73,503/-. It is, thus, the petitioner’s case that Rs.10,37,202/- has been wrongly included. Mr Puneet Rai, learned senior standing counsel, who appears on behalf […]
Dhampur Sugar Mills Ltd Vs Commissioner Of Customs And Central Excise (Allahabad High Court) Allahabad High Court heard learned counsel for parties and having perused the record, prima facie, it cannot be disputed that the issue on which adjudication was sought to be made and the issue that has been adjudicated appear to be different. […]
Raw enterprises Vs The Principal Commissioner of Customs (Madras High Court) Madras High Court held that as per provisions of section 110A of the Customs Act, 1962 departmental authorities need to take decision on provisional release application. Petitioner directed to furnish fresh application u/s 110A as against the allegation that application is not in prescribed […]
Allahabad High Court rejected the bail application filed u/s. 3(1) of Uttar Pradesh Gangsters and Anti-Social Activities (Prevention) Act, 1986 on the basis of gravity of offence and the criminal antecedents.
Delhi High Court held that levy of interest under section 234E of the Income Tax Act is illegal for returns of TDS in respect of the period prior to 01.06.2015. Accordingly, directed to be deleted.
Rajasthan State Mines & Minerals Ltd Vs Parag Sheth & Ors (NCLAT Delhi) It is observed that direction issued by the Adjudicating Authority are final direction allowing an application filed by the RP without issuing notice to the Appellant. Learned Counsel for the Appellant submits that the directions could not have been issued without hearing […]
The issue to be decided is whether the rejection of the request to transfer the cenvat credit balance to the lessee unit is legal and proper.
The issue in the present appeal relates to the exigibility of penalty u/s 271B for failure of the assessee to get accounts audited in respect of the previous year relevant to the assessment year under consideration as required u/s 44AB and furnished to the Assessing Officer before specified due date i.e. due date for filing the return of income.
Chandrakant Tatoba Patil Vs PCIT (ITAT Pune) ITAT noted that on an examination of the assessment record, the PCIT found abnormal increase in cash deposits during demonetization period as compared to pre-demonetization period. According to the PCIT, during the period from 09-11-2016 to 31-12-2016, the assessee deposited cash amounting to Rs.1,43,81,225/- which is inclusive of […]
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