Chhattisgarh High Court

Reassessment notice issued after 4 years without prior approval of Commissioner is not valid

Maruti Clean Coal & Power Ltd. Vs Assistant Commissioner of Income-tax (Chhattisgarh High Court)

The present petition under Article 226 of the Constitution of India has been filed assailing the notice dated 28.03.2017 issued under Section 148 of the Income Tax Act, 1961 (in short, the Act) and also the order dated 25.09.2017 whereby the objections preferred by the petitioner questioning the issuance of notice dated 28.03.2017 was rej...

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Section 148 notice without proper sanction U/s. 151(1) is invalid

Maruti Clean Coal & Power Ltd Vs. Assistant Commissioner of Income Tax (Chhattisgarh High Court)

The present petition under Article 226 of the Constitution of India has been filed assailing the notice dated 28.03.2017 issued under Section 148 of the Income Tax Act, 1961 (in short, the Act) and also the order dated 25.09.2017 whereby the objections preferred by the petitioner questioning the issuance of notice dated 28.03.2017 was rej...

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Right to Property is Constitutional / Legal and Human Right

Narayan Prasad Vs State of Chhattisgarh (Chhattisgarh High Court)

In absence of law prohibiting transfer, no restriction to transfer the land can be directed by respondent No.2 as right to property under Article 300-A of the Constitution of India is not only constitutional or legal right, but it is also human right and a person can be deprived of that right only by authority of law....

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Reassessment cannot be initiated merely on report of Valuation Officer

Smt. Kamala Ojha Vs Income Tax Officer (Chhatisgarh High Court)

Thus, it appears that only on the basis of the valuation report received from the said officer – Assistant Valuation Officer, the assessing authority sought to reopen the proceeding under Section 147 of the Act, 1961 which is clearly not an information for reopening the assessment proceeding...

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No Penalty for non payment of service Tax if no willful suppression of facts to evade tax

Mahadev Logistics, Vs Customs and Central Excise Settlement Commission (Chhattisgarh High Court)

Court is of the considered opinion that there is no willful suppression of facts to evade tax on the part of the petitioner and it was bona fide on the part of the petitioner, it was not deliberate and in absence of finding relating to mensrea recorded by the Settlement Commission, the penalty imposed upon the petitioner under Section 78 ...

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Decisions rendered by M.P. HC prior to 1-11-2000 are binding on Chhattisgarh HC

Smt. Gulshaad Shabdar Khan Vs Smt. Ganga Sahu (Chhattisgarh High Court)

The decisions rendered by the M.P. High Court prior to 1-11-2000 are binding on the Chhattisgarh High Court on the principle of comity....

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Freight charges are part of sale price & includible in taxable turnover for VAT

Kasturchand Bafna Vs State of Chhattisgarh (Chhattisgarh High Court)

In the present batch of writ petitions, the seminal issue falling for consideration is whether the freight charges for transporting dolomite by the petitioners to the respondent/Bhilai Steel Plant (for short the BSP) would be a part of sale price and hence exigible to commercial tax or not....

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Remedy available under Consumer Protection Act, 1986 is additional remedy

Rajesh Kumar Agrawal Vs Tulsi Electronic (Chhattisgarh High Court)

The remedy available under the Consumer Protection Act, 1986 is an additional remedy for consumers and not in derogation of remedy available under Section 8-B of the Indian Telegraph Act, 1885....

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Copy of FIR to accused cannot be refused except in sensitive cases

Titash Banik Vs State of Chhattisgarh (Chhattisgarh High Court)

In case a copy of the FIR is not provided on the ground of sensitive nature of the case, a person grieved by the said action, after disclosing his identity, can submit a representation to the Superintendent of Police or any person holding the equivalent post in the State....

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Object of parole is to rehabilitate the convicted prisoner

Rakesh Shende Vs State of Chhattisgarh (Chhattisgarh High Court)

Application for temporary leave (parole) has to be decided by District Magistrate keeping in view that the object of parole is to rehabilitate the convicted prisoner....

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