Ajay Mittal Vs ACIT (Delhi High Court) Hon’ble Delhi High Court on validity of 19 notices issued u/s 148(1) of the Income Tax Act, 1961 restraining the Revenue from continuing with the reassessment proceedings, in any manner, pursuant to the impugned notices. FULL TEXT OF THE JUDGMENT/ORDER OF DELHI HIGH COURT 1. On 13th July, 2021, this […]
Commissioner of Customs Custom House Vs Venkateshwara Paper Boards (Madras High Court) the request for mutilation was much after seizure of the goods. On and after 31.01.2020, stock lot goods are prohibited. Therefore, the issue would be if there are three varieties of paper bundled into one, whether it would fall within the definition of […]
S R & Sons Vs Assistant Commissioner (ST) (FAC) (Madras High Court) This Court is of the considered opinion that the petitioner has emphatically stated that he has no grievance against the order in original dated 11.11.2020 and his grievance is against the charging of interest under Section 50 of the Central Goods and Services […]
Bhagwati Prasad Jalan Vs Union Of India And Ors. (Calcutta High Court) The learned Advocate for the respondents is not able to deny the allegations of the petitioners that Section 148A provisions of the Income Tax Act, 1961 was not complied with in this case before issuing notice under Section 148 of the said Act and […]
Civitech Developers Private Limited Vs National E-Assessment Centre (Delhi High Court) Personal hearing, if prayed, should be allowed else E-assessment order vitiates for non compliance of statutory provisions & Principles of Natural Justice The scheme of faceless E- Assessment provides for personal hearing in certain circumstances. In case where the request for personal video link […]
Har Krishan Vs President Secretariatt (Delhi High Court) This Court is of the opinion that whenever information is sought under the RTI Act, disclosure of an interest in the information sought would be necessary to establish the bonafides of the applicant. Non-disclosure of the same could result in injustice to several other affected persons, whose […]
Lalitaben Govindbhai Patel Vs Gujarat State Financial Corporation (Gujarat High Court) The present litigation on the board of this Court in the form of Special Civil Application No.11116 of 2008 and Letters Patent Appeal No.2480 of 2010 has arisen on account of sheer misconception on the part of the writ petitioners and writ appellants in […]
G.E. Govindaraj Vs Assistant Commissioner (CT) (Madras High Court) It is in the public domain that large scale and wider allegation of corrupt activities, more specifically, in Department like Commercial Tax Department, are prevailing and, people are lamenting about the corrupt activities in collusion with the traders at large in the State. However, no measures […]
Principal Officer, M/s. Vedanta Limited Vs DCIT (Madras High Court) As far as the present Writ Petition is concerned, admittedly, the notice under Section 148 was issued in a wrong name. However, close reading of the name of the Company would reveal that the first word ‘Sesa’ is not alien to the petitioner Company and […]
P. Amarnath Reddy Vs ACIT (Madras High Court) It is pertinent to note that in the Assessment Order, M/s.Shoetek Agencies is the assessee’s proprietary concern and is engaged in the business of leather and leather products. In the Assessment Order, though the assessee contended that Mrs. Swetha Reddy went aboard in the capacity of Marketing […]
