Gujarat High Court held that employee shall not be called upon to pay the tax himself to the extent to which tax has been deducted by the employer. In nut-shell, department cannot deny the benefit of TDS deducted by employer to the employee even if the TDS is not deposited by employer.
Uttarakhand High Court held that issuance of notice by Commissioner (Appeals) mandatory in terms of section 251(2) of the Income Tax Act before enhancing the assessment.
Telangana High Court held that writ jurisdiction under Article 226 of the Constitution of India not invocable as adequate and effective alternative remedy under Section 144C of the Act by way of filing objections before the Dispute Resolution panel available to the petitioner.
Order falls short of principle of natural of justice as admittedly SIB report, which is foundation was never supplied to petitioner, no hearing was granted to petitioner under section 75(4) of Act
HC held that alternative remedy will not operate as an absolute bar for entertaining the writ petition as jurisdictional issue goes to the root of the matter. Therefore, we are of the view that appellant has made out a case for entertaining this appeal and had also stayed the further reassessment proceedings. Accordingly, this writ petition is admitted for final hearing.
During the pendency of this writ petition, the competent authority under the Goods and Services Tax Act, 2017 had issued a notification dated 31.03.2023 and as per the said notification, on the conditions being fulfilled, the cancellation of registration effected on the ground of non-filing of GST return, could be revoked.
Calcutta High Court held that warehousing agency namely CWC (Central Warehousing Corporation) is statutorily entitled to demand and collect rent for the storage on the date when goods were entrusted to the custody of CWC.
Madras High Court granted the stay in respect of 80% of the demand, as 20% of the disputed tax, interest and penalty already recovered by the department from the bank account of the petitioner.
Manish Lakhotia Vs Income Tax Officer (Calcutta High Court) The petitioner is aggrieved by the order dated 7th February, 2023 passed by the Assessing Officer directing the petitioner to pay 20% of the tax demand and then file stay petition for granting stay on tax demand. The petitioner submits that the petitioner filed an application […]
HC held that issuance of a notice under Section 148 in absence of any new tangible material was nothing but an attempt to review earlier order of assessment passed by A.O.
