Navneet R. Jhanwar Vs State Tax Officer and others (Jammu and Kashmir High Court) Admittedly, the claim for refund was initially sought to be rejected by respondent No.1 on the ground that it was barred by limitation. Section 54 of the Act provides a period of two years for making an application for refund from […]
As per the own case of the petitioner as set out in paragraph 19 of the writ petition there is practice of wearing Khakhi Uniform by the officers of different wings of the department which was started sometime in the year 1938. However, there is no uniformity in these uniforms. As such, it cannot be said that the insistence of wearing Uniform by the members of the petitioner’s association has been introduced recently in the department, without there being any order or direction.
Bombay High Court ruling on joint land purchase, capital gains. Amjad Ahmedbhai Sheikh Vs ACIT case details. Read the full judgment.
Kaamdaa Impex Vs Commissioner of Customs (Madras High Court) Refund not deniable for delay in filing when vital documents seized by DRI: The Madras High Court has held that the application for refund of Special Additional Duty (SAD) cannot be rejected based on the limitation period as prescribed under the relevant notification when the vital […]
Where the transaction itself, on the basis of the subsequent information, was found to be bogus transaction, the mere disclosure of that transaction at the time of original assessment proceedings could not be said to be disclosure of the ‘true’ and ‘full’ facts in the case and the Income Tax Officer would have the jurisdiction to re-open the concluded assessment in such a case.
Southern Ferro Ltd. Vs State of Karnataka (Karnataka High Court) In respect of electricity supplied to the consumers by a non-licensee through a licensee, the electricity tax payable is on the units of the electricity supplied. Obviously, the unit of electricity supplied is the indicator of the quantum of electricity consumed and since the electricity […]
Neeraj Ramkumar Tiwari Vs State Of Gujarat (Gujarat High Court) On 03.09.2020, the petitioner filed Criminal Misc.Application No.12831 of 2020 for bail under Section 439. However, pending the bail application, statutory period of 60 days for registering the complaint under the provisions of the GST Act had expired and therefore, on 28.09.2020, the petitioner preferred […]
Nirupaben Manilal Thakkar Vs State of Gujarat (Gujarat High Court) The principal argument of Mr. Trivedi is that, the respondents could not have invoked Section 57 of the Gujarat Value Added Tax Act, 2003 (for short “GVAT Act, 2003”) for the purpose of recovering the dues of the deceased dealer as the immovable property sought […]
Sri Lakshmi Venkateswara Vs State of Andhra Pradesh (High Court Andhra Pradesh) The Counsel for the petitioner submits that since the Assessment Order copies were received manually, there was no occasion for the petitioner to submit grounds of appeal electronically as he has to file the order copies and other relevant documents along with the […]
Purshottambhai Bachubhai Pitroda Vs DCIT (Gujarat high court) Thus, on receipt of the reasons, the noticee is entitled to file his objections and the Assessing Officer, in turn, is obliged to dispose of the objections by passing a speaking order. Though the Assessing Officer had an opportunity at the stage of dealing with the objections […]
