The Karnataka High Court set aside an order against NL Tile Art Pvt. Ltd., citing that tax authorities failed to consider the company’s annual returns and ITC reversal forms.
The Karnataka High Court dismissed an appeal from the Income Tax Department, affirming the Tribunal’s decision to remand a case for reconsideration of an 80G registration application.
Karnataka High Court held that re-adjustment of ALP without passing a Draft Assessment Order as required under section 144C of the Income Tax Act is not tenable in law. Accordingly, order passed thereon is void ab initio.
Karnataka HC emphasized that availability of records with the tax authorities allows reconciliation of ITC even if the show-cause notice reply is pending. The order highlights procedural fairness and proper ITC verification under GST law.
The Karnataka High Court directed the IT Department to refund excess TDS to the Azim Premji Foundation, along with statutory interest, stressing that refunds cannot be indefinitely withheld.
The Karnataka High Court directed the Income Tax Department to issue a refund with interest to M N Dastur & Company, reinforcing that refunds cannot be withheld after an ITAT order.
The Karnataka High Court quashed a Rs.9.10 Cr ex-parte reassessment order against Arcade Constructions, ruling that a proper opportunity of hearing is essential.
Karnataka HC dismisses Revenue’s appeal, ruling that all reassessment notices for A.Y. 2015-16 issued after April 1, 2021, are invalid as per Supreme Court precedent.
The Karnataka High Court has quashed a penalty order against a taxpayer, directing the tax authorities to verify if a valid appeal was filed before proceeding.
In a case pending since 2009, Court held trial court wrongly allowed fresh plea at argument stage; clarified plaintiff may argue contentions before final decision.
