Court directs that on the deposit of 15% of the total tax liability within a period of 15 days from today, the first appellate authority shall hear and decide the appeal in accordance with law after affording opportunity to both the parties, within a period of next one month.
HC held that Once there is a request for personal hearing and as the law provides for availing the opportunity of personal hearing, this unilateral decision on the part of the assessing officer without availing opportunity of hearing is contrary to Section 144B (9) of the Income-Tax Act, 1961
Rayan Traders vs Principal Chief Commissioner of GST (Madras High court) It is an admitted position in this case that there has been no order of assessment or any other order passed under the applicable provisions making a determination of the aforesaid amount as being ‘due’ from the petitioner. Neither has the petitioner been assessed […]
ESL Steel Limited Vs Bharat Heavy Electricals Limited (Jharkhand High Court) The original dispute for which the petitioner came before us was the incidence of tax liability that had fallen upon the petitioner on account of delay in making export within the specified time in terms of the notification dated 23rd October, 2017. Petitioner had […]
Paritosh Kumar Singh Alias Diwakar Choudhary Vs Senior Intelligence Officer (Chhattisgarh High Court) 1. This is second application on behalf of applicants under Section 439 of Code of Criminal Procedure, 1973 for grant of regular bail as applicants are in custody since 25.1.2021 in connection with Crime/DDGI Case No.124/2020-21 registered in the office of the […]
CIT, International Taxation Vs Westin Hotel Management LLP (Delhi High Court) 1. Present Income Tax Appeals have been filed challenging the common order dated 29th April, 2022 passed by the Income Tax Appellate Tribunal (‘ITAT’) in ITA No. 2013/Del./2019 for Assessment Year (‘AY’) 2015-16 and ITA No. 2012/Del./2019 for AY 2015-16. 2. Learned Counsel for […]
Mauria Udyog Ltd. Vs Union of India (Delhi High Court) It appears that in the present case, there was a technical problem that was required to be resolved. The respondents have now resolved the same by opening the portal for filing the revised forms including TRAN-1. Although this Court is of the view that if […]
Assessment Order has been passed without considering the objection filed by the petitioner against the notice under Section 148A(b) of the Act and also on the ground that the said order is in violation of principle of natural justice by not affording any opportunity of hearing to the petitioner in spite of specific request.
Kerala High Court dismissed the writ petition stating that the impugned order cannot be held to be in violation of principles of natural justice as the said order was preceded by a show cause notice and the petitioner was given an opportunity to reply to the same.
Hemant Nevandram Lalwani Vs ITO (TDS) (Bombay High Court) 1. A complaint u/s. 276B, r/w. section 278B of the Income Tax Act, 1961, relevant to the Financial Year 2016-17, has been filed and is pending before the Court of learned Additional Chief Metropolitan Magistrate’s 38th Court at Mumbai. The said complaint has been filed against […]
