Risha Lodha D/O Bhagwat Singh Lodha Vs Institute Of Chartered Accountants Of India (Rajasthan High Court) (1) The petitioner, a young girl-student of 21 years of age, has knocked at the doors of this Court being aggrieved by extreme oppressive action of a professional body-The Institute of Chartered Accountants of India (for short, ‘Institute’), which […]
Sanmina-SCI Technology India Private Ltd. Vs ACIT (Madras High Court) Explanation 2(c) to Section 147 will not come to the aide of the relevance as, while the income chargeable has been made subject to excessive relief, the explanation cannot override the statutory prescription of limitation as set out in the proviso to Section 147. The purpose of the […]
Roshni Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court) The petitioner was acting as a director on the Board of Directors of a company, between 2006 and 2008 and the department initiated investigation against that that company alleging that the company was availing Input Tax Credit against fake/ineligible invoices. The petitioner was also […]
Roshani Sana Jaiswal Vs Commissioner of Central Taxes (Delhi High Court) Delhi High Court which ruled that personal bank accounts of promoters cannot be attached under CGST 1. The respondent, before triggering the provisions of Section 83 of the Act, had to satisfy itself that there was a ‘pending’ proceeding under the provisions of Section […]
Madras High Court quashes impugned order, remits the case to ITO for a fair review, citing violation of justice principles. Writ Petition disposed.
BDS Steel Vs Assam Power Distribution Co. Ltd (Gauhati High Court) The learned Senior Counsel for the petitioner has submitted that in the writ petition, the petitioner has disputed that this was a case of theft of electricity and therefore, it is submitted that the petitioner is not required to approach the Special Court as […]
In the case of the KBB Nuts Private Limited V/s National Faceless Assessment Centre Delhi (NFAC) assessment proceedings and directed the revenue to grant a personal hearing to the authorised representative of the petitioner, before proceeding to pass a fresh assessment order.
The Apex Court in the case of Suo Motu Writ Petition (C) No. 1/2020 In Re: Contagion of Covid 19 Virus in Prisons has considered the measures for de-congestion of the jails on account of threat of spread of infection of novel corona virus and by the order dated 07.05.2021.
A perusal of Section 8 of FEMA would show that, it calls upon the concerned person to take “reasonable steps” for realisation and repatriation of foreign exchange proceeds. In this case, the realisation and repatriation of foreign exchange involves proceeds from goods exported by the petitioner.
Praful M. Shah Vs National Faceless Assessment & Ors. (Bombay High Court) It was alleged by petitioner that Assessment Order was passed by National E Assessment Centre without granting an opportunity to be heard and A Writ Petition was filed in the Bombay High Court against such order. Petitioner claimed that The impugned order is […]
