In the case of Dipak Kumar Agarwal Vs Assessing Officer, Allahabad HC rules that the power of the assessing authority to decide on the release of seized assets is not automatically abated after 120 days under S.132B(1)(i) of the Income Tax Act.
Allahabad High Court sets aside assessment order due to inadequate notice, mandates fair hearing for house tax assessment. Full judgment analysis here.
The court’s deliberation highlights the absence of any challenge to the initial re-assessment order or its revision by the Commissioner. Furthermore, the judgment underscores the principle that one assessment order per assessee per assessment year should prevail unless annulled or set aside by a competent authority or court.
GST: First appeal of petitioner cannot be rejected for on the ground that the certified copy of the order passed under Section 74 of the Act was not annexed to the appeal
Analysis of the judgment by Allahabad High Court in Mahaveer Trading Co. vs Deputy Commissioner regarding tax assessment order under Uttar Pradesh GST Act.
Allahabad High Court held that penalty under Section 54(1)(2) of the U.P. VAT Act, 2008 cannot be imposed in cases, wherein, the assessment is made on the basis of Best Judgement Assessment.
Read the full text of the judgment/order by Allahabad High Court regarding the unauthorized search and seizure in the case of Gaurav Saurav Traders.
In S.S. Suppliers vs. State of U.P., Allahabad HC rules show cause notice sans personal hearing details violates Sec 75(4), leading to order annulment. Learn more.
The Commissioner, Commercial Tax U.P. Vs Godfrey Philips India Limited (Allahabad High Court) In a recent landmark decision, the Allahabad High Court reinforced the fundamental principles governing the exercise of revisional jurisdiction in tax matters. The case of Commissioner, Commercial Tax U.P. versus Godfrey Philips India Limited elucidates the crucial distinction between ‘appeal’ and ‘revision’, […]
Allahabad High Court’s ruling in Commissioner vs Soma Enterprises Ltd stating that Input Tax Credit (ITC) claims cannot be granted solely on the basis of invoices and payment details
