Delhi High Court held that as per the scheme of PMLA that power to issue summons u/s. 50 of PMLA is different from the power to arrest u/s. 19 of PMLA. Further, issuance of summons to join investigation and give some evidence or document to the investigation agency cannot be presumed to culminate into the arrest of person being so summoned.
Madras High Court held that the CBDT is not empowered to fix the time limit for filing the application for compounding of offences, which is contrary to the provisions of Section 279(2) of the IT Act. Accordingly, CBDT circular dated 14.06.2019 fixing the same is liable to be struck down.
Gujarat High Court held that criminal proceedings in case of Central Excise Duty evasion quashed as there is no legally enforceable debt on the date of issuance of cheques.
Bombay High Court’s directive to Maharashtra on the development of Maharashtra Sales Tax Tribunal’s website. Progress update and next hearing on 28th November 2023.”
In a Madras High Court ruling, recovery proceedings against Shewil Trading Company are halted until the Cyber Crime Cell completes its investigation. Know the case, implications, and the direction given by the court.
Calcutta HC sets aside Section 148A(b) order for assessment year 2018-2019, citing lack of recorded reasons; directs fresh proceedings.
n Suraj Singh vs ITO, Calcutta HC rules notice under Section 148A(b) doesn’t need approval under Section 151, providing insights on the decision.
Explore the Calcutta High Court’s ruling against reopening assessments without tangible evidence of income escapement. Understand the legal implications.
Kolkata High Court judgment on re-evaluation of answer scripts in Cost Accountancy exams. Analysis of regulations and court decision. No provision found.
Explore Lenovo vs Joint Commissioner GST case on Section 54(1) time limits for GST refund. Detailed analysis of rejection and mismatch issues.
