CavinKare Pvt. Ltd. Vs DCIT (Madras High Court) It is the case of the petitioner that reopening of the assessment was based on the change of opinion for the year 2011-2012, and there was no ground for reopening of the assessment under Section 148 of the Income Tax Act for the purpose of Section 147 […]
Smart Vishwas Society Vs National Faceless Assessment Centre Delhi (Delhi High Court) In this case Petitioner, is correct in submitting that the provisions of Section 144B of the Act have been violated as no show cause notice-cum-draft assessment order was issued. That being the position, there is no option, but to set aside the impugned […]
Jagadish Nangineni Vs Directorate of Enforcement (Punjab and Haryana High Court) Conclusion: Since ED alleged that both assessees were actively involved in the planning and execution of all the transactions involving repeated transfer of funds and were accused of serious economic offences, therefore, grant of anticipatory bail to assessees at this stage would certainly result […]
While before grant of bail the Public Prosecutor was required to be given an opportunity to oppose the plea for bail and that where the Public Prosecutor opposed such plea the Court could order release of the accused on bail only after recording a satisfaction that there were reasonable grounds for believing that the person to be released was not guilty of the offence he was accused of and that while on bail he was not likely to commit any offence.
Since there was no material to proceed against assessee under Sections 3 and 4 of Prevention of Money Laundering Act, 2002 and High Court should quash the proceedings if it came to the conclusion that allowing the proceedings to continue, would be an abuse of the process of the Court and that the ends of justice required that the proceedings be required to be quashed.
Pankaj Sharma Vs Union of India (Patna High Court) The Hon’ble Patna High Court in Pankaj Sharma vs. UOI & Ors. [Civil Writ Jurisdiction Case No. 7431 dated June 01, 2021] set aside the order dismissing the appeal of the assessee passed by the Revenue Department, on the ground that the same is cryptic in […]
MSPL Ltd Vs PCIT (Bombay High Court) Is the President of ITAT immune from transferring live appeals from one bench of the ITAT to the other bench outside the headquarters? The Hon’ble Bombay High Court in a very recent judgement has decided the bar on the transfer of live appeals from one bench of the […]
Society For Tax Analysis And Research Vs Union Of India & Ors. (Delhi High Court) The Delhi High Court, while considering a petition filed by Society for Tax Analysis and Research, a two-judge bench of the Delhi High Court has held that a law firm cannot report the details of the cases through their website/blog […]
High Court of Tripura, in Shri Sentu Dey Vs. The State of Tripura & Ors has proclaimed that a Magistrate cannot revert to calling for police investigation in a case where he has previously taken cognizance of the offences.
J.S. Grover Autos Pvt. Ltd. Vs Commissioner of Central Goods & Services Tax (Punjab & Haryana High Court) It is undisputed fact that petitioner has filed an appeal before First Appellate Authority against the assessment order, whereby demand was created. It is also undisputed that Board Circulars are binding on department and as per Circular […]
