Courts: Allahabad High Court
Find latest Allahabad High Court judgments, orders and case laws on Income Tax, GST, Company Law, Customs and other tax, business and legal matters.
Loan Guarantor Liability terminates once bank accepts repayment under settlement scheme
No interest can be charged if not mentioned in assessment order
TDS deductor only liable for Interest & Penalty not for TDS
Exercise of power U/s.131(1A) is contemplated in a situation anterior to exercise of power U/s. 132
Same officer cannot decide the appeal against the order passed by him as inferior authority
Interest U/s. 234A to 234C Not Payable If Assessment Order Silent
S. 50C Not Apply To Asset held as Stock-In-Trade
If Prima facie demand raised has no leg to stand, it should be stayed fully
Ex – ITAT Members can practise before the Benches of Tribunal where they were not posted – HC
Material found in the search may be a ground for notice and assessment under Section 153A of the Act but that would not efface or terminate all the consequence, which has arisen out of the regular assessment or reassessment
Case pending in a lower court cannot be forwarded to another court till the decision taken by the lower court
Search warrant in joint names makes block-assessment invalid
Service Tax dues of predecessor can be recovered from purchaser/successor of assets if he agreed to bear all statutory liabilities
After passing the order by the Settlement Commissioner, no power vests on the A.O. or any other authority – HC
Allahabad High Court judgments and orders cover a wide range of constitutional, taxation, commercial and other legal disputes. This TaxGuru page brings together Allahabad High Court case laws on Income Tax, GST, Customs, Company Law, insolvency, recovery, penalties, reassessment, writ proceedings and other matters relevant to taxpayers, businesses and professionals. Chartered Accountants, advocates, tax professionals, companies and other readers can use this page to research important rulings and understand the legal principles considered by the Court. The collection includes recent as well as significant earlier Allahabad High Court decisions published on TaxGuru. Case summaries and analysis help readers identify the issues, findings and implications of important judgments while providing access to developments in tax and commercial jurisprudence before the Allahabad High Court.
