Guwahati High Court

No Jurisdiction to issue Service Tax demand notice Post GST Rollout? HC Stays Demand

M/s Mascot Entrade Pvt. Ltd. Vs Union of India (Guwahati High Court)

It was argued that govt does not have any jurisdiction to enter into an inquiry in respect of the subject matter of the notice and as such the impugned notice was wholly without jurisdiction....

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GST: Unauthorised search and seizure by BIEO, HC grants interim relief

M/s. Kumar Traders And Company & Anr. Vs. The State Of Assam (Gauhati High Court)

M/s. Kumar Traders And Company & Anr. Vs. State Of Assam (Gauhati High Court) This case was adjourned on 9.8.2017, to enable the learned Govt. Advocate to receive instruction on the circumstances under, which the team from the Bureau of Investigation for Economic Offences (BIEO) had raided the Amingaon godown of the petitioners, where...

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Truck terminus cannot be treated as building for providing resting /toilet facility

Guwahati Metropolitan Development Authority Vs Commissioner of Income Tax (Gauhati High Court)

Gotanagar Truck Terminus is a plant and not building, for the purpose of claiming depreciation under Section 32 read with Section 43 of the IT Act. Consequently the assessee is held entitled to depreciation at the rate of 25% as prescribed for plant and not at 10%, as applicable for building....

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Addition for notional interest in absence of actual receipt not justified

Highways Construction Co Pvt Ltd Vs CIT (Guwahati High Court)

There is no finding of fact to the effect that actually the loan had been granted to the managing director or any other person on interest, or that interest had actually been collected and the collection of the interest was not reflected in the accounts....

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In absence or Provisions in Income Tax addition for Notional Interest not justified

B And A Plantations And Industries Ltd Vs Commissioner of Income-Tax (Guwahati High Court)

The case of the assessee is that they did not charge interest on that advance and in consideration of the same the assessee got the premises it a very low rent of rupees two per sq feet in a prime locality of Calcutta....

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Assessee cannot be held liable for non payment of TDS by deductor

ACIT Vs Om Prakash Gattani (Guwahati High Court)

It would not be possible to proceed to recover the amount of tax from the assessee. The assessee cannot be doubly saddled with the tax liability. Deduction of tax at source is only one of the modes. Once this mode is adopted and by virtue of the statutory provisions the person responsible ...

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CBI has no legal existence, Creation of CBI illegal – HC

Sh Navendra Kumar Vs Union of India & Another Respondents (Guwahati High Court)

(i) Whether Central Bureau of Investigation, popularly called CBI, is a constitutionally valid police force empowered to investigate crimes? (ii) Could a police force, empowered to investigate crimes, have been created and constituted by a mere Resolution of Ministry of Home Affairs, Government of India, in purported exercise of its execu...

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Reopening for negligence / recklessness on the Part of A.O. not permissible

Commissioner of Income-tax Vs Sonitpur Solves Ltd. (Guwhathi High Court)

Since the present case did not suffer from non-disclosure or omission to disclose 'fully and truly' the facts by the assessee, the Assessing Officer could not have been held, and was rightly not held by the learned Tribunal, to have had the jurisdiction to re-open the assessment and make assessment as in the present case.In the present ca...

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Belated filing of return can be no ground for denying Income Tax refund

North Eastern Electric Power Corpn. Employees Provident Fund Trust Vs Union of India (Gawhathi High Court)

In the instant case, assessee a recognized trust invested its funds as per instructions of Government of India in various financial institutions and those institutions deducted tax at source from interest earned on fixed deposits. In order to claim refund of TDS erroneously deducted by the financial institutions, the assessee filed return...

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TDS on income not chargeable to tax should be refunded even if assessee files return belatedly

North Eastern Electric Power Corpn. Employees Provident Fund Trust Vs Union of India (Gauhathi High Court)

The petitioner trust, in this case, is also being deprived of a sum of Rs. 8,93,773 for which it cannot be blamed at all : it had no liability whatsoever to pay this amount to the Revenue. Yet, the Revenue has refused to refund the same by taking some hypertechnical view of the matter. If the petitioner-trust is being deprived of a sum of...

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