Allahabad High Court

Section 153A: Approval of 123 cases by JCIT in one day cannot be said to be with application of mind

PCIT Vs Siddarth Gupta (Allahabad High Court) -

In the instant case, the draft assessment orders in 123 cases, i.e. for 123 assessment years placed before the Approving Authority on 30.12.2017 and 31.12.2017 were approved on 31.12.2017...

Criminal proceedings arising out of orders of penalty not sustainable if penalty demand is quashed

Sudhan Chandra Basak Vs Union of India (Allahabad High Court) -

Sudhan Chandra Basak Vs Union of India (Allahabad High Court) This application is filed on basis of some undisputed facts that orders of penalty were passed against applicant under Sections 271(1)(a), 271(1)(c) and 273(b) of Income Tax Act for late filing of return for Assessment Year 1983-84. These orders were challenged by way of three ...

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

U.P. VAT: Burden to prove material recovered by mobile squads is upon Department

Balaji Polypack Vs Commissioner of Commercial Taxes (Allahabad High Court) -

Under U.P. Value Added Tax Act, 2008 The burden to prove the material which was recovered by the various mobile squads was upon the Department and burden could not have been shifted upon the assessee to prove the same. Further, the assessee has denied the transaction having been made by him....

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Order not valid if notice in Part A of FORM GST DRC-01A was not issued

Skyline Automation Industries Vs State of U.P. and another (Allahabad High Court) -

Admittedly for initiation of proceedings against the petitioner a notice as provided for under Rule 142(1A) of the Rules in Part A of FORM GST DRC-01A was not issued, which provided for communication of details of any tax, interest and penalties as ascertained by the officer....

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Matter not to be remanded back when all the materials on record are available

Johnson Matthey Chemicals India Private Limited Vs Commissioner of Commercial Tax, UP (Allahabad High Court) -

HC set aside order passed by Commercial Tax Tribunal remanding the matter to the Assessing officer. Held that, the Tribunal was incorrect in remanding back the matter, when all the material was before it thus, it should have dealt with each of the material and decided the same. ...

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Seller cannot be penalised for mentioning the quantity of goods in pieces instead of weight

Ganpati Battery Traders Vs State of U.P. (Allahabad High Court) -

HC held that mere selling of batteries by piece instead by weight does not make seller liable to be penalised under CGST Act, 2017...

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Ex parte order- HC directs Appellate Authority to reconsider appeal of petitioner on merits

Gaurav Trading Company Vs State of U.P. (Allahabad High Court) -

Gaurav Trading Company Vs State of U.P. (Allahabad High Court) This Court finds that by ex parte order the first appeal filed by the petitioner has been dismissed as he has failed to appear before the authority on 6.4.2021, 24.9.2021 and 2.11.2021. Taking a lenient view, this Court directs the Appellate Authority to reconsider the [&helli...

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

HC Stays VAT demand to 15% where appeal is pending to be adjudicated on merits

Dr. Reddy S Laboratories Limited Vs Commissioner Commercial Tax (Allahabad High Court) -

Court directs that on the deposit of 15% of the total tax liability within a period of 15 days from today, the first appellate authority shall hear and decide the appeal in accordance with law after affording opportunity to both the parties, within a period of next one month....

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Person, who’s case is based on falsehood, has no right to approach the court

Jambudwip Exports And Imports Limited Vs State of U.P (Allahabad High Court) -

A person, who's case is based on falsehood, has no right to approach the court. He can be summarily thrown out at any stage of the litigation....

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court

Section 142 (b) of Negotiable Instruments Act not applicable with retrospective effect

Shiv Narain Gupta Vs State of U.P. And Anr. (Allahabad High Court) -

The provision of Section 142 (b) of Negotiable Instruments Act, 1881 cannot be considered to be effective with retrospective effect....

Posted Under: Income Tax | Judiciary | All High Courts, Allahabad High Court