Suresh Kumar Lakhotia Vs National e-Assessment Centre & Ors. (Bombay High Court) In this case, the Petitioner has contended that there are a lot of glitches in the operation of the E-assessment Scheme. Pursuant to the said Scheme, by show-cause notice dated 23rd April 2021, a draft assessment order had been issued to Petitioner requiring […]
Shelf Drilling Offshore Services (India) Pvt. Ltd. Vs DCIT (Bombay High Court) In this case, The Hon’ble Bombay High Court has granted an interim stay on an assessment order passed under the faceless assessment regime on the ground of not hearing and has further remarked that there are a lot of glitches in the operation […]
MSPL Ltd Vs PCIT (Bombay High Court) Is the President of ITAT immune from transferring live appeals from one bench of the ITAT to the other bench outside the headquarters? The Hon’ble Bombay High Court in a very recent judgement has decided the bar on the transfer of live appeals from one bench of the […]
One of the major grievance of the petitioner is that though under various SOPs issued by the State of Maharashtra including last SOP dated 13th April, 2021 and more particularly in clause 16, E-commerce is permitted only for supply of essential goods and services, various suppliers are supplying non-essential services also in gross violation of the said SOP dated 13th April, 2021. It is the case of the petitioner that though this violation is brought to the notice of the State Government, no action has been taken till date to stop this ongoing violation.
City And Industrial Development Corporation of Maharashtra Limited Vs ACIT (Bombay High Court) In this case Bombay HC permitted the Petitioner to file paper return for the assessment year 2020-21 before 31st May, 2021 subject to the further orders that may be passed by this court at the stage of admission or thereafter till this […]
Sesa Sterlite Ltd. Vs ACIT (Bombay High Court at Goa) Section 147 : Reassessment-After the expiry of four years-Shah Commission’s report- Cash credit -Under-invoicing -Merely on basis of Shah Commission’s Report opining that there was under-invoicing of export price by iron-ore miners and exporters, reassessment could not be initiated when there was nothing to indicate […]
Shah Nanji Nagsi Exports Pvt. Ltd. Vs Joint Directorate General of Foreign Trade (Bombay High Court) Conclusion: The order in respect of the core issue was the insertion of ‘actual user’ condition stipulated under Application Form ANF2B for import authorization in the two licences, whether such insertion was legally permissible or without entering into this […]
Hindustan Coca-Cola Beverage Pvt. Ltd. Vs Union of India and others (Bombay High Court) From a perusal of the show cause-cum-demand notice dated 09.05.2019 it is seen that according to respondent No.3, information was received that petitioner was engaged in the business of manufacturing and supply of various beverages and packaged drinking water. Petitioner supplied […]
MSPL Limited Vs PCIT (Bombay High Court) Tribunal Cannot Transfer Case On Account of Convenience of Respondent Out of State Bench And Even Such Administrative Order Can Be Challenged In Writ Bombay High court classical and landmark decision on power of Tribunal while analysing Rule 4 of ITAT rules regarding transfer of case from bench […]
Yogi Petroleum Vs Commissioner of VAT (Bombay High Court) Bombay high court landmark decision in Yogi Petroleum and Others Vs Commissioner of VAT quashing VAT AUDIT OF BUSINESS AFFAIRS NOTICE when issued beyond time limit from reassesssment u/s 34 of VAT regulations of 4 years and other host of issues analysed in tax matter writ […]
