Jharkhand High Court

No Penalty can be imposed U/s. 76 or 77 for delay in Payment of Service tax

Commissioner of Central Excise Vs M/s Pensol Industries Ltd. (Jharkhand High Court)

We are of the considered opinion that the Finance Act, 2000 has made the complete procedure in its section 117. Section 117 of the Finance Act, 2000 reads as under: 117. Validation of certain action taken under Service Tax Rules. - Notwithstanding anything contained in any judgment, decree or order of any court, Tribunal or other autho...

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Additions cannot be deleted for a rectifiable mistake in one line of order

The Commissioner of Income Tax Vs. M/s International Auto Ltd. (Jharkhand High Court)

After going through the assessment order, annexure-1, we are of the considered opinion that the assessee may have submitted his returns showing his total income as 'NIL' and has shown book profit of Rs. 2,05,86,930/- under Section 115JB but A.O. has not proceeded to consider the case of the petitioner under Section 115JB and clearly menti...

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Assessee entitled to claim refund on basis of return in case where AO dropped proceedings under s 147/148 after filing of return

Chitranjan Jaiswal Vs CIT and Anr. (Jharkhand High Court)

Chitranjan Jaiswal v CIT and Anr. - The order dated 9th February, 1996 clearly reveals that after initiation of the proceeding under section 147/148 of the Act of 1961, the Assessing Authority at its own has not dropped the proceeding upon satisfaction of his own without the help of the return. Admittedly, there was no regular assessment ...

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