Chhattisgarh High Court

HC reminds Bar Council of Its Duties and allowed income tax exemption U/s. 10(23A)

State Bar Council of Chhattisgarh Vs Commissioner of Income Tax (Chhattisgarh High Court)

It was held that The State Bar Council of Chhattisgarh is entitled for income tax exemption under Section 10(23A) of the Income Tax Act, 1961 with effect from 1-11-2000 (from the date of constitution of the Council)....

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Reassessment Proceeding initiated after 6 years is not valid; Department must prove dispatch of notice

M/s Ardent Steel Limited, Vs ACIT (Chhattisgarh High Court)

After issuing notice and after due dispatch, it must be placed in hands of the serving officer like the post office by speed post or by registered post etc., by which the officer issuing notice may not have control over the said notice after issuance of the said notice. It must be properly stamped and issued on the correct address to whom...

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RTI Information seeker cannot resort to penalty proceeding U/s. 20 RTI Act, 2005

Rajkumar Mishra Vs Chhattisgarh State Information Commission (Chhattisgarh High Court)

It is held that The information seeker is only entitled for damages and cost, if any, as there is no provision in the Act of 2005 for payment of penalty or part thereof recovered from Erring Information Officer to the information seeker and therefore information seeker cannot as a matter of right claim audience in the penalty proceedings ...

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Service of Section 148 Notice to CA of Assessee is not service at all

M/s Ardent Steel Limited Vs ACIT (Chhattisgarh High Court)

No notice was served to the petitioner under Section 148(1) of the IT Act and service of notice to the Chartered Accountant of the petitioner Company is not service at all and participation of the petitioner Company by filing return and filing objection to the notice to the reasons to believe cannot be held to be a valid service of notice...

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Registration U/s. 12A of trust cannot be denied merely because it consists of Urologist Doctors

Commissioner Of Income Tax Vs. Chhattisgarh Urology Society (Chhattisgarh High Court)

The Chhattisgarh High Court, in the case of Commissioner of Income Tax Central Revenue v. Chhattisgarh Urology Society recently announced that a society consists of urologist doctors eligible for registration under Section 12A of the Income Tax Act....

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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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