Omansh Properties Private Limited Vs Central Board of Direct Taxes (Delhi High Court) 1. Present application has been filed on behalf of the Petitioner seeking clarification of the order dated 19th January, 2022 passed by this Court to the effect that the impugned notice dated 20th April, 2021 issued under Section 148 of the Income […]
Pankaj Mahajan Vs Serious Fraud Investigation Office (Delhi High Court) The role of the petitioner a practicing Chartered Accountant is that of the Stock Auditor wherein the Stock verifications of the documents and statements as submitted by the Company to the Banks was carried out by the accused. The main accusations against him are that […]
PCIT (TDS) Vs Nirmal Kumar Kejriwal (Calcutta High Court) The first objection raised by the assessee was that the tax collected at source is applicable on raw timber which mean timber logs that is obtained from the forest produce. Apart from that they had stated that they were trading in processed wood which are imported […]
Sunil Jain Vs Income Tax Department (Delhi High Court) HC Court is also of the opinion that just because the Appellate Authority has the power to modify an assessment order with regard to a source of income that has not been considered during assessment proceedings does not mean that the jurisdiction of the authorities under […]
Held that an arbitral award awarded without any basis and also without adjudication of the claims is unsustainable in law.
GST demand Recovery without giving any opportunity to petitioner to file statutory appeal which is mandatory before initiating any recovery proceeding is clear violation of Section 78 of GST Act.
Kishore Kumar Arora Vs Union of India (Delhi High Court) Based on the material placed on record, it would have to be concluded that the taxable turnover of the petitioner was Rs. 15,28,468/-, which, as noticed above, is below the threshold limit of Rs. 20,00,000/- fixed for tobacco products. We are, therefore, inclined to agree […]
Renu Devi Banka Vs Union of India (Calcutta High Court) By this writ petition, petitioners have challenged the impugned show-cause-notice dated 3rd February, 2022 issued by the Special Director, Directorate of Enforcement, Adjudicating Authority, Chandigarh, against the 24 persons who are third parties/ noticees and none of them are the petitioners in this Writ Petition […]
There may be chances of diversion that might have taken place due to human error and it cannot be definitely concluded that diversion was deliberate
Orissa Stevedores Ltd. Vs Union of India (Orissa High Court) In view of submission made by the learned Senior Counsel that since all the bank accounts have been seized and the Petitioner is unable to operate, it is not possible to deposit the entire admitted interest at one go. Therefore, he prayed for lifting forthwith […]
