Madras High Court held that period of limitation for issuing notice under section 153C of the Income Tax Act to person other than searched person shall be date of receiving books of accounts or documents seized by AO having jurisdiction over such other person.
Madras High Court held that reopening of assessment beyond the period of limitation prescribed under section 149(1)(a) and (b) of the Income Tax Act is without jurisdiction. Accordingly, writ petition is allowed and proceedings set aside.
Gujarat High Court held that there is no mechanism of issuance of Document Identification Number [DIN] on any of the communication, notice, summons, orders issued by the State Tax Authorities. Accordingly, said contention of petitioner rejected and hence dismissed the petition.
The Petitioner prayed for a direction upon the respondents not to proceed further on the basis of the notice u/s. 148 of the Act of 1961 and drop the proceedings after considering the objection dated 21.02.2022. Petitioner also prayed for an interim stay of the impugned notice.
Calcutta High Court directs manual GSTR-1 rectification for Nivriya India due to inadvertent export errors, enabling IGST credit. Cites precedents on genuine mistakes.
Bombay High Court rules penalty under Section 271(1)(c) not applicable for a disclosed and bona fide deduction claim, even if disallowed. Mere incorrect legal claim isn’t concealment.
Gujarat High Court dismissed anticipatory bail application of the applicant involved in fraudulent availment of input tax credit and passing on inadmissible input tax credit on the strength of issuance of invoices without underlined supply of goods or service or both due to serious economic crime.
Orissa High Court allows Saumya Ranjan Moharana’s plea for GST registration revocation, contingent on tax compliance and citing a prior High Court precedent.
Accordingly, the Petitioner preferred an application u/s. 119(2)(b) of the Income Tax Act, 1961 on 23.03.2020, seeking condonation of delay in filing the return of income for Assessment Year 2017–18, with a view to claiming refund of the TDS amount.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
