Allahabad High Court

HC quashes ROC action deactivating DINs of all disqualified Directors

Jai Shankar Agrahari Vs Union Of India And Another (Allahabad High Court)

Allahabad High Court held thaty there is no provision which empowers ROC to de-activate DIN, only on the ground that a Director has incurred disqualification under Section 164(2) (a) or his Office has become vacant under Section 167(1) (a). It also quashes List of disqualified directors published by ROC in public gazette....

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Penalty by State for e-way bill without any Authority to issue e-way bill not sustainable

Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court)

Satyendra Goods Transport Corp. Vs State of U.P. & ors. (Allahabad High Court) It has been held that on the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any [&he...

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Downloading of e-way bill from official website mandatory from 1.4.2018

Shaurya Enterprises Vs State of U.P. (Allahabad High Court)

Shaurya Enterprises Vs State of U.P. (Allahabad High Court) It has been observed that till March 31, 2018 it was not mandatory to download the e-way bill from the official website and the said requirement was effective from 1st April, 2018. In this case the e-way bill which was downloaded and submitted on 10.12.2017 at […]...

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e-way bill download was not mandatory till March 31, 2018

Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court)

Mudassirun Nisan Vs. Addl. Commissioner (Allahabad High Court) On the relevant date i.e. 4 Dec. 2017 when the vehicle in question was intercepted, the ‘Government’ referred in Rule 138 of the C.G.S.T. Rules 2017, which was the Central Government, had not developed and approved any e-way bill system nor any other arrangement ha...

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CPC-Constructive notice, not sufficient-‘Willful disobedience’ to be proved beyond doubt

Makkhan Singh Vs Shyam Singh And 3 Others (Allahabad High Court)

Makkhan Singh Vs Shyam Singh And 3 Others (Allahabad High Court) CPC-Constructive notice, held not sufficient-‘Willful disobedience’ to be proved beyond doubt-Court not to proceed on surmises or inferences As regards the contention raised on behalf of the plaintiff/petitioners with regard to presumption of service of notice in...

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Form GST TRAN-1 can be revised only once within the specified period

Ingersoll-Rand Technologies And Services Private Limited Vs UOI (Allahabad High Court)

A conjoint reading of the Rule 117 and 120A of CGST Rules, 2017clearly reveals that every registered person who has submitted a declaration electronically in FORM G.S.T. T.R.A.N-1 within the period specified in Rule 117 or Rule 118 or Rule 119 or Rule 120 is allowed to revise such declaration once and submit the revised declaration in FOR...

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Additions based on P&L account & B/S filed by assessee with return cannot be considered as additions on the basis of new income source

S.D. Traders Vs CIT (Allahabad High Court)

S.D. Traders Vs CIT (Allahabad High Court) It has been argued by the counsel for the Revenue that CIT (A) has not travelled beyond the books of accounts and during appeal it was found that only confirmation was available of five parties and the rest of the creditors were untraceable, hence the addition of the […]...

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HC held contribution of Land by partner to Firm as SHAM transaction

CIT Vs M/s Carlton Hotel Pvt Ltd. (Allahabad High Court)

The entire consideration for free-hold land was paid by M/s SICCL but in what capacity, was not known and transfer of same land by assessee to SICCPL at a consideration which had a vast difference than that was acquired by assessee after execution of free-hold deed did not conform to even any normal business transaction entered into by a ...

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No addition for Cash Short found at premises: HC

CIT Vs M/s Kesarwani Sheetalaya Alld. (Allahabad High Court)

As to the addition made of Rs.37,30,710/-, which is lesser cash in hand as compared with the books of accounts in which the assess has shown more cash in hand, the Tribunal held that it is neither a case under Section 68 of the IT Act nor Section 69-A of the Income Tax Act....

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ITAT Can Direct CIT To Register A Trust Under Section 12AA

CIT Vs M/s. Reham Foundation Kandhari Lane Lal Bagh Lucknow (High Court Allahabad, Lucknow Bench)

The income tax Appellate Tribunal while hearing an Appeal under Section 254(1) in a matter where registration under Section 12(AA) has been denied by Commissioner income tax can itself pass an order directing commissioner to grant registration in case the income tax Appellate Tribunal disagrees with the satisfaction of the Commissioner on...

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