Delhi High Court holds that personal hearing must be granted even if the petitioner did not opt for it in GST show cause notices. The court quashes the impugned order and show cause notice, allowing the petition.
The Delhi High Court has held that reopening of assessment under Section 147 of the Income Tax Act is not valid in the absence of an allegation of failure to disclose material facts.
ITAT Chennai dismisses the revenue’s appeal in Easwari Sukanya Krishnan Vs. ITO, upholding the indexation benefit as per the jurisdictional High Court’s binding judicial precedent.
Read the full text of the judgment/order of Orissa High Court in the case of Dilpreet Singh Chhabra Vs ITO. HC directs re-adjudication due to a medical situation in the family.
Bombay High Court held that different view by Authority of Advance Ruling (AAR) in case of another Applicant cannot be ground for reopening of assessment under section 147 of the Income Tax Act.
Delhi High Court dismissed the petition as not maintainable in matter rejection of licence for Indian-Made Foreign Liquor (IMFL) as statutory provision which permits the Petitioner to approach the Appellate Authority in terms of section 72 of the Excise Act, 2009.
Delhi High Court in prosecution proceedings against the Assistant Commissioner in the Trade & Taxes Department held that the discrepancy in the name in the suicide note is not germane to the issue in the controversy in the present petition.
In present facts of the case, the Hon’ble High Court quashed the proceedings under Section 385 of IPC pertaining to extortion as in the present case, the petitioners acted as per the agreement between the parties to demand their legitimate dues.
Chhattisgarh High Court held that enhancement of fine amount u/s 419 & 420 of IPC exceeding the jurisdiction of the Magistrate by the appellate Court is not in accordance with law and the same is not sustainable.
Delhi High Court sets aside Income Tax Officer’s order for Assessment Year 2016-17, citing failure to consider the taxpayer’s response. Read the full judgment here.
