The court reaffirmed that reassessment notices under Section 148 must be issued via the CBDT-prescribed automated system. Notices issued by local officers without allocation are considered without jurisdiction.
The Gujarat High Court restrained the Assessing Officer from passing a final order under Section 148, citing non-compliance with the preliminary verification requirements under the Scheme framed under Section 135A.
Punjab and Haryana High Court held that a Section 148 notice issued by a Jurisdictional Assessing Officer after the faceless assessment scheme is invalid. The notice contravened Section 151A and the 2022 e-Assessment scheme. The court quashed the notice with directions to follow statutory faceless procedure.
The Rajasthan High Court dismissed the challenge to Section 234E of the Income Tax Act, holding that the fee for late TDS filing is compensatory, not punitive.
The Telangana High Court struck down clauses of the Finance Act imposing service tax on non-profit clubs, following Supreme Court and other High Court precedents.
The Bombay High Court held that mortgage deeds executed without a prior No Objection Certificate (NOC) from an existing charge holder are voidable, protecting the rights of the first charge holder.
The Court ruled that the Tribunal failed to examine key contractual clauses and judicial precedents before denying a deduction claim. It held that such non-consideration amounted to a mistake apparent from the record.
Court held that a legal representative’s liability is limited to inherited assets and set aside attachment because no evidence showed petitioner inherited property from firm’s partners.
The authority’s rejection was held unsustainable because it relied on an incorrect interpretation of the circular governing delayed Form 10B filings. The Court granted relief to the petitioner.
The Court found that authorities incorrectly initiated Section 130 action based on survey findings, reaffirming that excess stock cases must follow the mechanism in Sections 73/74.
