Madras High Court held that passing of ex-parte order without providing an opportunity of being hearing is against the principles of natural justice. Accordingly, the impugned order is set aside.
Delhi High Court held that reopening of assessment u/s. 148 of the Income Tax Act unsustainable as PCIT already decided the matter in favour of the assessee while invoking revisionary powers u/s. 263 of the Income Tax Act. According, reassessment action quashed.
The respondent-Society had applied for registration pleading that it was running a private Industrial Training Institute imparting vocational to the students, and the same was duly affiliated and regulated by National Council for Vocational Training (NCVT).
Madras High Court held that two equal time additions towards purchase suppression is unwarranted. Thus, two equal time additions deleted, however, addition towards purchase suppression and penalty u/s. 16(2)(d) of the Tamil Nadu General Sales Tax Act, 1959 sustained.
Guwahati High Court held that tender process for construction of Assam Type Sub-Centre Building under Animal Husbandry & Veterinary Department work is not allocated in accordance with law and accordingly, directed to allocate balance of works to eligible bidders.
Bombay High Court held that the deduction on account of provision for bad and doubtful debts u/s. 36(1)(viia) of the Income Tax Act is distinct and independent of the provisions of section 36(1)(vii) of the Income Tax Act relating to allowance of the bad debts.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act on mere change of opinion is not permissible in law. Accordingly, petition allowed and reassessment notice quashed.
Madras High Court held that ex-parte orders issued in the name of deceased person and initiation of recovery proceedings against the deceased person is against the principles of natural justice and hence is liable to be set aside.
Madras High Court held that allegation of suppression of sale based on consumption of power not sustained since EB units consumed are not directly linked with sales and reasons for difference in turnover duly explained.
Madras HC dismissed M. S. Mohamed Siddique’s writ petition, upholding tax assessment without personal hearing due to failure to request one.
