Bombay High Court

While deciding stay application Tribunal can only consider prima facie case of merits: HC

Maharashtra State Road Transport Corporation Vs Commissioner of Central Service (Bombay High Court)

Bombay High Court held in the case of Maharashtra State Road Transport Corporation Vs Commissioner of Central Service that While deciding an application for stay of demand, the Appellate Tribunal can only consider the prima facie case of merits. It cannot give a final finding on the merits and decide the appeal itself...

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RBI, ED and CBI looked upon as ‘guardians of citizens’ rights’ : Bombay HC

New Delhi Television Limited Vs RBI (Bombay High Court)

We are concerned in this petition with the actions of the RBI and the Enforcement Directorate, both of whom refer to the criminal proceedings launched by the CBI. Those in-charge of their affairs and those in power giving them directions ought to realise that nothing would be achieved if foundations and base of these institutions is shak...

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Penalty U/s. 271(1)(c) cannot be imposed unless same been particularized

Commissioner of Income Tax Vs M/s. L & T Finance Ltd. (Bombay High Court)

CIT Vs M/s. L & T Finance Ltd (Bombay High Court) In none of these orders there is any whisper of the alleged particulars of income which has been concealed or what particulars of  income which have been filed is inaccurate. Mere using the words that there has concealment of income and / or furnishing inaccurate […]...

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Furnish compilation of judgments on reassessment to ACIT: HC direct Counsel

Zuari Foods and Farms Pvt. Ltd Vs Asst. Commissioner of Income-tax (Bombay High Court): WRIT PETITION NO.1000

HC held that Before parting, we have to note that we have come across series of orders passed by the same Assistant Commissioner wherein reassessment proceedings are initiated after the period of four years and the reasons supplied and the actions taken are not in consonance with the settled law. We request the learned Standing Counsel to...

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Bombay HC directs Govt To Accept Income Tax Tax Returns without Aadhaar Linkage from petitioners

Hussain Indorewala and Ors. Vs Union of India and Ors. (Bombay High Court)

a) The respondents­ State is directed to accept the return of income for the Assessment Year 2018­19 by the petitioners herein if uploaded on or before 30th June, 2018 without Aadhar number, Aadhar Enrollment or any linkage with the PAN details. ...

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CENVAT credit on Welding Electrodes : HC refers matter back to CESTAT

ACC Limited Vs The Commissioner of Central Excise (Bombay High Court)

These appeals can be conveniently disposed of by a common Judgment as the issue which arises in these appeals is more or less same. So far as CEXA No.89 of 2008 is concerned, it takes exception to the Judgment and Order dated 22nd August 2007 passed by the Customs, Excise and Service Tax Appellate Tribunal, West Zonal Bench, Mumbai (for ...

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Notice in PDF format Delivered Through WhatsApp is Valid

SBI Cards & Payments Services Pvt Ltd Vs Rohidas Jadhav (Bombay High Court)

SBI Cards & Payments Services Pvt Ltd Vs Rohidas Jadhav (Bombay High Court) Bombay High Court has recently accepted service of notice in an execution application through WhatsApp after noting that notice served in the form of a PDF file was not only delivered, but the attachment was opened as well. 1. The Respondent to […]...

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AO cannot make addition for mere non-appearance of parties before him

The Pr. Commissioner of Income Tax Vs M/s. Chawla Interbild Construction Co. Pvt. Ltd. (Bombay High Court)

This Appealunder Section 260-A of the Income Tax Act, 1961 (the Act) challenges the order dated 11th March, 2015 passed by the Income Tax Appellate Tribunal (the Tribunal). The impugned order is in respect of Assessment Year 2009-10....

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Non-prosecution of appeal on account of tax effect involved being less than prescribed monetary limit

Pr. CIT Vs Choudhary Exports (Bombay High Court)

The learnedCounsel for the Appellant submits that the tax effect involved in the present appeal is less than Rs.20 lakhs and as per the CBDT Circular No.21 of 2015 dated 10th December, 2015, the Department has taken a policy decision not to prosecute the appeals wherein the tax effect is less than Rs.20 lakhs....

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Disallowance cannot be made by mere intimation U/s. 143(1)(a)

Bajaj Auto Finance Ltd. Vs CIT (Bombay High Court)

Bajaj Auto Finance Ltd. Vs CIT (Bombay High Court) While mere making of provision for bad debts will not by itself (on application of amended law) entitle the party to deduction, yet it would be a matter where the assessee should be given an  opportunity to establish its claim. This by producing its evidence of the manner in which i...

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