Seeking grant of Regular bail – Firms availed ITC on the basis of invoices received without actual receipt of goods from 7 registered entities
Kusharaj Madhav Bhandary Vs ITO (Bombay High Court) It is the case of the Petitioner that the Order of the assessment was passed on 30 March 2022, in which a demand was raised against the Petitioner. The said Order of assessment was not challenged by the Petitioner. With a view to seek benefit of immunity […]
Whether the Learned Income Tax Appellate Tribunal erred in law in holding that the amount shown in 26AS only should be taken into consideration even when the TDS certificate indicates a higher receipt ?
AO could have taxed the accrued income or re-opened the assessment within four years. A mere incorrect claim based on full disclosures cannot be reassessed after four years by invoking sections 147 and 148 of the IT act.
Orissa High Court held that circular dated 29th March 2016 issued by the Transport Commissioner-cum-Chairman, State Transport Authority is ultra vires of Odisha Motor Vehicles Taxation Act, 1975 OMVT Act and liable to be quashed. The circular directed to collect tax from the dealers/manufacturers of motor vehicles on the basis of total number of vehicles possessed and registered during the entire year by the dealer.
Map Refoils India Limited Vs National E-Assessment Centre (Gujarat High Court) No draft assessment along with show cause notice as required under section 144B(1) and section 144B(7) is given to the petitioner so as to enable the petitioner to give explanation for proposed addition during the hearing before the National Faceless Assessment Centre. Section 144B(1)(xii) […]
Syamaladasan Kumaran Vs State Tax Officer (Kerala High Court) A reading of order shows that the proceedings were initiated and continued against the petitioner on the basis of certain facebook posts which showed that the petitioner was dealing in branded rice. The contentions taken by the petitioner that the facebook post itself was of the […]
Bombay High Court held that there is limited scope of challenging the order of the settlement commission. Order of settlement commission cannot be challenged as if the order passed under an ordinary adversarial adjudication or as if the appellate power is being exercised.
Gujarat High Court held that provisions of section 179 of the Income Tax Act cannot be invoked simply because the directors of the private limited company have failed to deposit 20% of the demand raised in the assessment order to get stay from the appellate authority.
Tvl. National Construction Vs Commissioner of Commercial Taxes (Madras High Court) This writ petition is filed challenging the order, dated 21.04.2017 on the premise that even the pre-assessment notice has not been served on the Petitioner although the assessment order proceeds on the basis that notice has been issued on 29.06.2015 inviting their objections, if […]
