Ashoka Buildcon Ltd. Vs Union of India (Bombay High Court) HC held that Petitioners are allowed to file and correct TRAN-1 and TRAN-2 Form. In case it is not possible to file the same online, it shall be filed manually. FULL TEXT OF THE JUDGMENT/ORDER OF BOMBAY HIGH COURT 1 In all these matters, the […]
HC direct the respondents to maintain judicial discipline and follow the doctrine of binding precedent and be careful in future, having due regard to the authorities of the Court, keeping in mind the judicial propriety and discipline.
Lokhandwala Construction Industries Private Limited Vs DCIT (Bombay High Court) Once a query is raised during assessment proceedings and assessee has replied to it, it follows that the query raised was a subject matter of consideration of the Assessing Officer while completing the assessment. It is not necessary that an assessment order should contain reference […]
Tvl. Asian Paints Limited Vs Assistant Commissioner (ST) (Madras High Court) This Writ Petition has been filed seeking for issuance of a Writ of Mandamus directing the first respondent herein to accept the bank guarantee equivalent to the disputed penalty amount of Rs.25,86,662/- in accordance with the provisions of Section 129(1)(c) of the CGST Act, […]
PCIT Vs Power Links Transmission Ltd. (Delhi High Court) Undoubtedly, the principles of res-judicata and estoppel are not applicable in taxation matters. However, it has been held that a departure from a finding during the past years would result in a contradictory finding. (See: Commissioner of Income Tax vs. Sridev Enterprises (1991) 192 ITR 165). […]
Orion Book Binders Private Limited Vs ITO (Calcutta High Court) HC held that writ petition is allowed subject to payment of costs of Rs.5,000/- to the Calcutta High Court Bar Association Lawyers’ Benevolent Fund, since the impugned notice under section 148 of the Income Tax Act, 1961 has been issued on April 8, 2021 as […]
Indira Gandhi Centre for Atomic Research Vs Shri. D. Ganesan (Madras High Court) Facts- The short question that arises for consideration is whether the 1st respondent who has admittedly submitted a fake/ false certificate as belonging to Scheduled Caste (SC) Community, though the 1st respondent admittedly belonged to Back ward Class (BC) and thereby enjoying […]
The impugned award rests on interpretation of certain clauses of the Agreements executed between the parties. As noted above, the question of construction of a contract falls squarely within the jurisdiction of the Arbitral Tribunal.
It is a settled position that the High Court do not ordinarily entertain a writ petition under Art.226 of the Constitution of India if an effective alternative remedy is available to the aggrieved person or if the statute itself provides for a mechanism for redressal of the grievance.
Malvika Rajnikant Mehta Vs JESS Construction (Bombay High Court) Facts- The applicants executed a deed of conveyance in favour of the respondent. The Conveyance Deed provided for a mechanism for resolution of dispute between the parties through arbitration to be presided over by Mr. Kirti K. Shah, an Architect, as the sole Arbitrator. Asserting that […]
