Directorate General of GST Intelligence Vs Pankaj Agarwal (Jharkhand High Court) Individual avoiding appearance before competent authority without any just excuse cannot escape coercive action including arrest Hon’ble High Court of Jharkhand by an order dated July 09, 2021, observed that section 69 read with section 70 of the Central Goods and Services Tax Act, […]
OPC Assets Solutions Pvt Ltd Vs State of Tripura (Tripura High Court) The order passed by the Superintendent and the approach that he has adopted is totally unsatisfactory. To begin with, the order reads more like a thesis in several fields of law in which he has tried to exhibit his half-baked, incomplete and internet […]
Hindon River Mills Ltd. Vs DCIT (ITAT Delhi) The limited issue which arises in the present appeal is whether unabsorbed depreciation available in the hands of the assessee, where the business of the assessee has been temporarily closed and the assets leased for a short period in order to tide over the losses of business, […]
CIT Vs. Adityaram Properties (P) Ltd. (Madras High Court) The sole reason for which the Assessing Officer invoked Section 40A(2)(b) of the Act is for the reason that the Directors of the company were paid Rs.3 Lakhs per cent for the purchase of the land, whereas, the lands have been sold by the assessee to […]
Cradle Life Sciences Pvt Ltd Vs Union of India (Delhi High Court) 1. The present petition has been preferred with a short grievance that despite repeated requests, neither the petitioner’s Right to Information (RTI) applications, nor the appeal preferred by it, are being decided by the respondent no.2. 2. Issue notice. Mr. Dev P. Bhardwaj […]
Deputy Director of Income Tax Vs Sigapi Muthiah (Madras High Court) Heard Mr.R.Sankara Narayanan, learned Additional Solicitor General appearing for Mr.A.P.Srinivas, learned Senior Standing Counsel for the appellant, and Mr.A.L.Somiyaji, learned Senior Counsel appearing for Mr.R.Sivaraman, learned counsel for the 1st respondent. 2. These Writ Appeals have been preferred by the Revenue, challenging the correctness […]
The assessee is an individual, the respondent framed an assessment under the Act for the assessment year 1991-92 on the ground that the taxable gift exceeding Rs.12 lakhs has escaped assessment and therefore, notice under Section 16 of the Act was issued on 15.07.1992.
Learned counsel submits that the petitioner moved an application in terms of Section 144B 7(vii) seeking an opportunity of personal hearing which has been denied. Learned counsel submits that fair opportunity has not been provided to put up their submissions and defence and the order goes beyond the contents of the show cause notice.
Jagadish Kumar Basantani Vs ITO Bhopal and Others (Madhya Pradesh High Court) Regard being had to the similitude of the questions involved, on the joint request of the parties, the matter is being heard on the question of admission and interim relief. Learned counsel for the petitioner submits that the petitioner has challenged the Constitutionality […]
Mahanagar Nagrik Sahakari Bank Maryadit Vs Union of India And Others (Madhya Pradesh) Reserve Bank of India Circular Dated 25th June 2021; related to RBI control over Urban Co-Operative Banks; Stayed by Hon’ble MP High Court Jabalpur. While hearing a writ petition challenging constitutionality of Banking Regulation (Amendment) Act, 2020, and consequential Circular dated 25 […]
