Follow Us:

Bombay High Court

SVLDRS: Investigation must be pending on 30 June 2019 to disentitle declarant under voluntary disclosure category

April 4, 2023 1194 Views 0 comment Print

Chandra Developers Private Limited Vs Union of India (Bombay High Court) Whether the commissioner could issue show cause notice when the discharge certificate has not been withdrawn by the designated committee, the enquiry was not initiated prior to 30.06.2019 (cut off date). The Hon’ble High Court of Bombay. The petitioner was a service provider. It […]

Inadequacy of enquiry doesn’t give jurisdiction to CIT to invoke provisions of section 263

April 3, 2023 2064 Views 0 comment Print

Bombay High Court held that present case is not a case of lack of enquiry, however, it can be a case of inadequate enquiry. Accordingly, inadequacy of enquiry does not give jurisdiction to the CIT to invoke provisions of Section 263 prior to the insertion of Explanation 2.

Writ not entertained as option to file a statutory appeal to Appellate Tribunal available

April 3, 2023 1725 Views 0 comment Print

Bombay High Court dismissed the present petition as petitioner has the option to file a statutory appeal to the Appellate Tribunal and there is no reason why petitioner cannot avail of the statutory remedy of appeal.

Issue of mandatory pre-consultation before Issue of SCN: Bombay HC stays SCN

March 29, 2023 5277 Views 0 comment Print

HC observed that against judgment of High Court of Delhi in case of Amadeus India Pvt. Ltd., appeal is pending before Supreme Court solely on the point of limitation. Thus, prima facie, Revenue has impliedly conceded that pre-consultation is mandatory.

Original assessment completed after considering all facts hence re-assessment unsustainable

March 29, 2023 1377 Views 0 comment Print

Bombay High Court held that reassessment proceedings u/s. 148 of the Income Tax Act is liable to be quashed and set aside as original assessment was completed after considering all the facts and material.

GST: Pre-arrest bail application rejected as apprehension of applicant of being arrested is baseless

March 28, 2023 1656 Views 0 comment Print

Bombay High Court rejected the pre-arrest bail as premature as the apprehension of the applicant that he will be arrested is without any basis.

Reopening by merely quoting Insight portal information is invalid

March 28, 2023 6795 Views 0 comment Print

The impugned notice, other than merely quoting that the Insight portal contains information as stated by the Assessing Officer in his reasons for the re­opening, does not further investigate the information or come to an independent assessment connecting the petitioner to the particular transactions specified in the information.

HC quashed assessment order passed merely on Change of Opinion

March 27, 2023 1827 Views 0 comment Print

Reopening of the assessment based on a different method of computation or application of the section was nothing else but a change of opinion as there was no failure to make a full and true disclosure ans the same was impermissible in law.

Authorized signatory of cheque, not being drawer, cannot be directed to pay interim compensation

March 27, 2023 11559 Views 0 comment Print

Lyka Labs Limited Vs State of Maharashtra (Bombay High Court) Bombay High Court held that the signatory of the cheque, authorized by the “Company”, is not the drawer in terms of section 143A of the Negotiable Instruments Act and cannot be directed to pay interim compensation under section 143A. Facts- The issue involves that whether […]

Reassessment only because of difference in opinion of valuation as adopted by assessee is untenable

March 25, 2023 1845 Views 0 comment Print

Bombay High Court held that only reason for re-assessment proceedings under section 148 of the Income Tax Act is adoption of different opinion on the question of valuation as against the one adopted by petitioner. Accordingly, such re-assessment proceedings is liable to be quashed and set aside.

Search Post by Date
April 2026
M T W T F S S
 12345
6789101112
13141516171819
20212223242526
27282930