Yashoda Shivappa Nagangoudar Vs ITO (Bombay High Court) Mr. Walve submitted that as per explanation 3 to Section 147 of the Act, the Assessing Officer may assess or re-assess the income in respect of any issue which has escaped assessment even if such issue comes to his notice subsequently in the course of proceedings under […]
Vodafone Idea Ltd. Vs ACIT (Bombay High Court) The entire basis for proposing to reopen, as can be seen from the reasons, is on the documents and submissions which were available before the Assessing Officer, before passing of the original assessment order. In fact, in the reasons, it is also recorded that the same issue […]
Nayan Jayantilal Balu Vs Union of India (Bombay High Court) Perusal of the complaint launched against Petitioner also disclose allegations that Petitioner failed to substantiate the claim of purchases amounting to Rs. 2,74,03,016/- and the assessing officer held the purchases to be bogus and made an addition of Rs. 34,25,377/(12.5% of the bogus purchases). On Appeal […]
Commissioner of Income Tax Vs SBI Life Insurance Company Ltd. (Bombay High Court) Therefore the obligation to deduct is on the person who is paying and the deduction to be made at the time of making such payment. Factually and admittedly no amount has been paid to the agents by respondent as a reimbursement of […]
Bhupendra Pal Singh Vs Union of India (Bombay High Court) that there being no valid and acceptable explanation for the delay of almost 6 (six) years in issuance of the charge-sheet coupled with the fact that the petitioner attained the age of superannuation on November 30, 2011, it would be just and proper and in […]
HC set aside the summons issued by the Revenue Department without any details of the inquiry, wherein the assessee was co-operating in furnishing the documents as requisitioned and to provide further details. Held that, summons is a last resort and are not to be issued in a casual manner.
Assessing Officer has assumed jurisdiction to straight away pass the final order without following the mandatory procedure prescribed under Section 144C of the Act. It is held in SHL (India) Private Limited (supra) that this is not a mere irregularity but an incurable irregularity.
Sunil Jay Prakash Singh Vs Union of India (Bombay High Court) A perusal of the Order passed by the Respondent No.5 indicates that the applications were rejected without affording any opportunity of being heard. The question, as to, whether the tax liabilities are already quantified or not as on 30th June 2019 itself is a […]
Kishnabhai Nathubhai Ghutia Vs Administrator Union Territory (Bombay High Court) Whether or not to declare a particular day as a public holiday or an optional holiday or no holiday at all is as a matter of government policy. There is no legally enforceable right that can be said to have been infringed. Nobody has a […]
Bombay High Court in Saiher Supply v UOI has held that the Covid limitation suspension orders of Supreme Court apply to limitation for refund application under Section 54 of GST Act. In this case, the 1st refund application was within time. Due to issuance of deficiency memo, a fresh application had to be filed.
