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All High Courts

Availment of credit of taxes paid by Lessee not affects liability of registered taxpayer to pay taxes

June 10, 2021 675 Views 1 comment Print

Allied Engineers & Builders Pvt. Ltd. Vs Muthoot Finance Limited & Anr. (Delhi High Court) In our view, the present petition is misconceived. Apparently, Petitioner has not received the entire amount against the monthly rent invoices for the period commencing from November 2012 to June 2020. Petitioner contends that the outstanding amount is towards the […]

HC stays section 148 notice for violation of new provisions effective from 1st April 2021

June 9, 2021 23133 Views 3 comments Print

Armada D1 Pte. Ltd. Vs DCIT (Bombay High Court) Notice under Section 148 stayed by Bombay High Court in view of conflict between new Income Tax Provisions for reopening of Assessment with Old Provisions On 3rd June Bombay High Court has stayed the operation of Notice under Section 148 dated 7th April 2021 for Assessment […]

HC set aside assessment by NFAC for no personal hearing

June 9, 2021 4041 Views 0 comment Print

Delhi High Court sets aside NFAC assessment due to lack of personal hearing, emphasizing transparency and accountability in the system.

HC set aside an assessment order passed without considering adjournment request

June 8, 2021 2745 Views 0 comment Print

In this case, the Honourable High Court has set aside an assessment order passed under the faceless assessment regime without considering the adjournment request filed by the petitioner and has directed the assessing authority to consider the petitioner’s submission and complete the assessment proceedings in accordance with the law.

Faceless Assessment: Officer must grant personal hearing on request of Assessee

June 8, 2021 1860 Views 0 comment Print

Lemon Tree Hotels Limited Vs National Faceless Assessment Centre Delhi (Delhi High Court) Prima facie, once an assessee [i.e., the petitioner, in this case] requests for a personal hearing, the officer in-charge, under the provisions of clause (viii) of Section 144B(7) of the Act, would have to, ordinarily, grant a personal hearing. In any event, […]

Order not in adherence to principles of natural justice- HC kept in abeyance

June 8, 2021 885 Views 0 comment Print

Parag Kishorchandra Shah Vs The National Faceless Assessment Center & Ors. (Bombay High Court) In this case, the Honourable Bombay High Court has directed to keep the impugned assessment order for the AY 2018-19 in abeyance till the next hearing date holding that prima-facie the assessment order has been passed without giving a proper opportunity […]

Faceless Assessment without hearing: HC Stays Order, Demand & Penalty

June 8, 2021 1188 Views 0 comment Print

Raja Builders Vs National Faceless Assessment Centre & Ors. (Bombay High Court) In this case, the show-cause notice dated 20th April 2021 along with a draft assessment order had been issued to the petitioner requiring showing cause as to why the assessment should not be completed in terms of the draft assessment order. The said […]

HC stays faceless assessment order pass outwith providing opportunity of hearing

June 8, 2021 834 Views 0 comment Print

Suresh Kumar Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case, the Petitioner has contended that there are a lot of glitches in the operation of the E-assessment Scheme. Pursuant to the said Scheme, by show-cause notice dated 23rd April 2021, a draft assessment order had been issued to Petitioner requiring […]

HC stays assessment order passed before time prescribed for filing reply

June 8, 2021 1425 Views 1 comment Print

Renew Power Pvt. Limited Vs. National E-Assessment Centre (Delhi High Court) Petitioner, claimed that there has been a breach of principles of natural justice. 2.1. According to him the show cause notice-cum-draft assessment order dated 18.04.2021 required the petitioner to submit its response by 23:59 hours on 22.04.2021. It is the petitioner’s claim that the […]

HC grants interim stay on assessment order on the ground of not hearing

June 8, 2021 1218 Views 0 comment Print

Shelf Drilling Offshore Services (India) Pvt. Ltd. Vs DCIT (Bombay High Court) In this case, The Hon’ble Bombay High Court has granted an interim stay on an assessment order passed under the faceless assessment regime on the ground of not hearing and has further remarked that there are a lot of glitches in the operation […]

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