PCIT Vs Vaidya Panalalmanilal (HUF) (Gujarat High Court) The materials on record would suggest that there was no dispute at the hands of the Revenue that the sale consideration arising out of the sale of the capital asset was used for acquisition of a new asset and that such newly acquired asset was also shown […]
Dheeraj Kumar Vs State of Jharkhand (Jharkhand High Court) Since the decision has been taken by the competent authority as under Section 18(3) of the Disaster Management Act, 2005 relaxing the outdoor congregation for conducting the T-20 International Cricket Match as has been submitted by Mr. Amit Kumar Das, learned counsel for the JSCA that […]
Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court) HC held direction needs to be issued to the Assessing Officer to pay costs to bring judicious approach amongst Assessing Officers for effective implementation of faceless assessment in its letter and spirit. The Assessing Officer should have been aware of the […]
PCIT Vs Shailja Pasricha (Delhi High Court) Assessing Officer had in fact invoked Section 50C of the Act claiming that the sale consideration of Rs. 18 Crores received by the respondent was below the Circle Rate. This was clearly ignoring the fact that the sale consideration was in fact Rs. 35 Crores. The CIT(A) and […]
Summons issued under section 50(2) of the Act has nothing to do with the regulations as defined under the Regulatory Rules. The rules are referable only to proceedings for adjudication and not to pre-adjudication proceedings. In fact, section 50(2) does not refer to an accused at all.
PCIT Vs Bangiya Gramin Vikash Bank (Calcutta High Court) The short issue which falls for consideration is whether the exercise of jurisdiction by the Commissioner of Income Tax-14 (Kolkata) (CIT) under Section 263 of the Act was just and proper. The Tribunal considered the factual position and noted that the CIT was of the opinion […]
Madhav Copper Limited Vs State of Gujarat (Gujarat High Court) Conclusion: In present facts of the case, the writ petition was disposed of by providing partial relief to the Petitioner for fulfilment of its business orders but with a condition to cooperate with Revenue in investigation. Facts: This is a petition under Article 226 of […]
The petitioner is deprived from getting foodgrains from the public distribution system simply because Aadhar card is not linked with the system. As per Government circular dated 13th October 2016, for receiving benefits of public distribution system, it is pre-requisite that Aadhaar card of each member of the family, who is entitled in the ration card, must be linked in the RCMS system/ portal.
Christian Medical College Vellore Association Vs Government of Tamil Nadu (Madras High Court) Facts- The petitioner is a society registered in terms of the Societies Registration Act managing and administering the Christian Medical College and Hospital at Vellore. The challenge in this Writ Petition is to an order passed by the respondent – Assistant Commissioner, […]
Tripower Enterprises (Private) Limited Vs Sub Registrar (Madras High Court) Conclusion: Auction purchasers of immovable property need not pay registration fees or pay stamp duty when filing a copy of sale certificate under Section 89(4) of the Registration Act, 1908. Held: In pursuance of the sale notice under SARFAESI Act, the second respondent sold the subject […]
