Gujarat HC orders 6% interest on delayed tax refunds under DTVSV Act, citing principles of natural justice. Refund delays due to account validation issues resolved.
Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between information and data available on record is unsustainable in law. Accordingly, notices are liable to be quashed and set aside.
Deloitte Haskins And Sells Vs ACIT (Gujarat High Court) The High Court recently adjudicated a case concerning a writ petition filed under Article 226 of the Constitution. The petitioner, a partnership firm practicing as chartered accountants under the name “M/s. Deloitte Haskins & Sells,” challenged a notice issued under Section 148 of the Income Tax […]
No goods had been sold, and forged bills were prepared. Furthermore, no vehicles had passed through toll plazas, and no registration numbers were available. On appeal.
Gujarat High Court rules that a jurisdictional assessing officer cannot override the faceless assessment scheme under Section 151A of the Income Tax Act.
Gujarat High Court rules in favor of Gujarat State Police Housing Corp, allowing a GST refund despite exceeding the two-year statutory time limit under CGST Act.
Gujarat High Court quashes ITAT order in PCIT Vs Ashokji Thakor, restoring AO and CIT(A) decisions on unexplained investments due to non-cooperation by assessee.
Gujarat High Court sets aside reassessment notice under Section 148 issued to Khushboo Anand Bhayani for F&O trading profits, citing lack of independent verification.
Assessee challenged the order of cancellation of registration on the ground of not providing an opportunity of hearing as well as such order was passed without assigning any reason for cancellation of the registration of assessee.
Gujarat High Court held that reopening of assessment is based on change of opinion since exact entry which was already scrutinised and accepted by department during scrutiny assessment. Accordingly, re-opening u/s. 148 is liable to be quashed.
