Macrotech Developers Limited Vs PCIT (Bombay High Court) In so far the prosecution against the petitioner is concerned, the same has been initiated under section 276-C(2) of the Act because of the delayed payment of the balance amount of the self-assessment tax. Such delayed payment cannot be construed to be a tax arrear within the […]
Jayasakthi Papers Vs Commissioner of Customs (Madras High Court) The only question that arises for my consideration is whether the goods imported by the petitioner can be termed as a stock lot. This expression in normal parlance refers to those goods whose transaction value is less than the market value on account of their purchase […]
SUO MOTU Vs State of Gujarat (Gujarat High Court) 1 The Division Bench presided by the Chief Justice on 06.04.2021 had a dialogue with the Senior most State Law Officers, learned Advocate General and the learned Government Pleader expressing concern regarding the upsurge of COVID-19 cases in the State and requesting the State to take […]
Mahakali Transport Vs State of Punjab (Punjab High Court) FULL TEXT OF THE JUDGMENT/ORDER OF PUNJAB AND HARYANA HIGH COURT The resolution is not clear as to how the interim release of the goods can be given as at the time of filing of the appeal, the petitioner has deposited the entire 100% of the […]
Treasa Josfine Vs State of Kerala (Kerala High Court) It is submitted that the petitioner is an engineering graduate in Safety and Fire Engineering. The 2nd respondent, a public sector undertaking under the State of Kerala, has engaged the petitioner as Graduate Engineer Trainee (Safety) and the petitioner had worked as such for the period […]
Gujarat High Court directs Micro and Small Enterprises Facilitation Council to determine if it can act as an Arbitrator after serving as a Conciliator.
Spacewood Furnishers Pvt. Ltd. State of Telangana (Telangana High Court) In the last one year, we have noticed at least 200 cases where the Assessing Officer under the CST Act has not issued show cause notice or if they issued notice, they have not considered the response of the assessees, and mechanically confirmed the demand […]
Sadruddin Tejani Vs ITO (Bombay High Court) The basic facts set out above are not in dispute. Without getting into the merits of the demands by the Revenue or the Application for Revision under Section 264 of the Income Tax Act by the Petitioner, it would be relevant to note that, it is not in […]
Section 153A only states that an assessment in terms thereof shall be completed in terms of the provisions of the Income Tax Act, 1961 as if such return were a return required to be furnished under Section 139. It would thus suffice that in framing an assessment under Section 153A, due regard must be given to the principles of natural justice, which requirement will stand satisfied either by issuance of notice under Section 143(2) or a question-naire under Section 142(1). Therefore, a notice under Section 143(2) was not to be mandatorily issued prior to completion of an assessment in consequence of a notice under Section 153C.
Saurabh Sharma Vs Sub-Divisional Magistrate (Delhi High Court) The word ‘public place’, has to be interpreted in this case in the context of the COVID pandemic. To determine what constitutes a `public place’ the manner in which the Coronavirus can spread is the crucial part. It is now settled and accepted universally that the corona […]
