It is the common experience that Commercial Tax office, is considered to be one of the the hubs of corruption. Poor and gullible drivers would fell prey for the illegal demands day in and day out. Only when the greed is too high, some cases reach the higher ups or the Lokayuktha.
Shalaka Infra-Tech India Pvt. Ltd. Vs Union of India (Bombay High Court) The Division Bench of Justice R D Dhanuka and Justice S M Modak of the Bombay High Court has expressed its concern over the allegations made by several assessees in various petitions about the repeated summons issued by the GST authorities for the […]
It was held that there cannot be situation where two Assessing Officer would have simultaneous jurisdiction over the assessee. Accordingly, it was held that the Tribunal had rightly held that the issuance of notice under Section 148 (1) of the said Act by the non-jurisdictional Assessing Officer was without jurisdiction.
Hactom Agro Pvt Ltd. Vs National E Assessment Centre & ors (Bombay High Court) Hon’ble Bombay High Court quashed and set aside the assessment order passed in violation of the scheme under Section 144C of the Income Tax Act, 1961. The High Court observed that assessing officer exceeded the jurisdiction in passing the assessment order […]
HDFC Bank Ltd. Vs ACIT (Bombay High Court) Bombay high court exposing serious flaw in reopening under section 148 in HDFC case (significance of tangible material for formulation of valid belief , fatal impact of difference in the reasons recorded on file and reasons placed for statutory approval under section 151 etc. “30. The position […]
Nandita Sikka Vs Income Tax Officer (Delhi High Court) Learned counsel for the petitioner states that the impugned notice has been issued without approval of the competent authority as per Section 151 of the Act. He states that the approval has not only been obtained from an incompetent authority but has also been obtained after […]
Tata Capital Financial Services Limited Vs ACIT (Bombay High Court) Bombay High court (HC) lays guidelines on reopening cases for assessing officer (AO) for strict compliance Bombay high court coming down heavily on income tax department in section 148 reopening cases where revenue is held not transparent with tax payers in sharing of requested information […]
Mangalore Refinery and Petrochemicals Limited Vs DCIT (Bombay High Court) Lastly, it would be contextually relevant to note that the rejection of the objections to the reopening also suffers from a familiar error, which the notices for reopening usually manifest. The Assessing Officer in the impugned order recorded that though the details of the expenses were […]
Ashok Kumar Sureka Vs Assistant Commissioner (Calcutta High Court) Hon’ble Calcutta HC in a matter relating to imposition of tax and penalty under section 129 of the CGST Act 2017 on the ground of expiry of e-way bill, has quashed the orders and allowed refund of both tax and penalty paid subject to compliance of […]
Dhanlaxmi Chandu Vs Town Planning and Acquisition Officer (Bombay High Court) Facts- It is alleged by Samina Arif Khan @ Dhanlaxmi Chandrakant Devrukhkar (‘Samina’) to place the Intervention Application for urgent hearing and orders since according to Samina, Advocate Shri Rohan Barge and Notary – Shri S.M. Naqvi alongwith an unknown person have filed Writ […]
