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.
Block assessment has to be based on evidences and not best judgment
If Nature of account is complex, Special Audit u/s 142(2A) may be ordered in the Interest of revenue
If a trust fulfills all conditions of section 12A/12AA, registration cannot be denied on ground that some conditions of section 11 and 12 not fulfilled
After Settlement Commission Order, no power vests in the assessing authority or any other authority in respect of period and income covered under the order
A declarant under KVSS, 1998 cannot take a different stand after adjustment in record has been made as per instruction of declarant
Words "any other law for the time being in force" in section 100A of CPC shall also cover appeal u/s 483 of Companies Act
Assessing Officer can examine the entries in respect of writing off of bad debt or part thereof by assessee
PTC Industries Ltd. Vs Union of India & Ors. (Allahabad High Court)
Even under new S.36(1)(vii) assessee to prove that the debt written of was indeed a bad debt
If the search warrant is in joint names, an assessment in individual capacity is void
Provision of Limitation Act, 1963 not applicable to Limitation Period specified for filing appeal under Section 260A (2) of the Income Tax Act, 1961
An order passed without discussion is liable for reopening
High Court has no power to condone delay in filing the appeal
Penalty – For failure to get accounts audited under the Income Tax Act, 1961
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.
