The issue under consideration is whether the Tribunal is correct in upholding the decision of CIT(A) for deleting the addition made under section 68 of the Act?
PCIT Vs Greenland Infracon P. Ltd. (Gujarat High Court) Section 14A of the Act can be invoked only if the assessee seeks to square off the expenditure against the income which does not form part of the total income under the Act, and in such circumstances, Section 14A of the Act could not have been […]
Legal representative of deceased assessee not having waived the requirement of notice under section 148 and not having submitted to jurisdiction of AO pursuant to the impugned notice issued in the name of deceased, provisions of section 292B would not get attracted and hence, notice under section 148 had to be treated as invalid.
Veer Industries Ltd. Vs Commercial Tax Officer (Gujarat High Court) Section 48 clarifies that any amount payable by a dealer or any other person on account of tax, interest or penalty for which he is liable to pay to the Government shall be a first charge on the property of such dealer or as the […]
M/s. Amit Cotton Industries vs. Principal Commissioner of Customs (Gujarat High Court) Circular cannot run contrary to Statutory Provisions –Guj HC orders grant of IGST Refund. Facts: Writ-applicant had exported goods in July 2017. It is the case of the writ-applicant that it is eligible to seek refund of the IGST in accordance with the […]
Red Coin Paper Product Vs Deputy Commissioner of State Tax (Gujarat High Court) According to the writ applicant, the inaction on the part of the authority in not granting credit of input tax credit to the electronic credit ledger even after rejection of the refund claimed for the period of May, 2018, June, 2018 and July, […]
Sri Krishna Traders Vs State of Gujarat (Gujarat High Court) The writ-applicant is operating from the State of Tamil Nadu. It appears that the consignment of betel nuts was being transported from Vellor, State of Tamil Nadu, to Delhi. While the goods were in transit and passing through the State of Gujarat, the vehicle was […]
Notice issued in the name of deceased assessee instead of upon his/her legal representatives was invalid as the legal representative not having waived the requirement of notice under section 148 and not having submitted to the jurisdiction of AO pursuant to the impugned notice, therefore, the provisions of section 292B would not be attracted and hence, the notice had to be treated as invalid.
The notice under section 148 of the Act, which is a jurisdictional notice, has been issued to a dead person. Upon receipt of such notice, the legal representative has raised an objection to the validity of such notice and has not complied with the same.
While praying for stay of demand raised pursuant to the order under Section 143(3) of the Act, the writ-applicant contended that the case was one of high pitched assessment. The writ-applicant also pointed out his poor financial condition. The writ-applicant submitted before the Income Tax Officer that even the deposit of 20% of the total amount was beyond his financial capacity.
