Kerala High Court held that order passed without granting reasonable opportunity to cross examine the witnesses, whose statements were relied on in the orders is not tenable. Accordingly, order is quashed with direction to reconsider the matter.
Kerala High Court held that as the gold claimed by the petitioner, is already assessed in the name of the husband of the petitioner, and the proceedings in respect of the same are concluded, the petitioner cannot make a further claim in respect of the same. Accordingly, writ dismissed.
Kerala High Court rules employees cannot claim TDS credit if employer fails to deposit deducted tax; directs IT Dept to act against defaulting employer.
Kerala High Court rules that Section 54F exemption applies only to new residential construction, not renovation or extension of existing houses.
Construction was funded through borrowed money, and assessee sought to utilize the account funds to repay the debt. However, Department denied the request to close the account and release funds citing incomplete construction, use of borrowed funds, non-filing of returns for the relevant assessment years, and non-compliance with Section 54F conditions.
Kerala High Court held that correction of Basic Tax Register from nilam to purayidam based on re-survey conducted prior to enactment of Act 28 of 2008 are valid. Accordingly, writ appeals of department are dismissed.
Kerala High Court held that reliefs sought in writ cannot be entertained as debit of penalty from amount receivable could only be treated as dispute arising from contract entered between petitioner and department. However, dispute arising out of a contract cannot be resolved in writ petition of this nature.
Kerala High Court held that exemption from building tax u/s. 3(1)(b) of the Kerala Building Tax Act, 1975 granted as building is used for providing free accommodation to aged and disabled person rendering their services to the charitable/ religious institutions.
Kerala High Court quashes a Section 154 rectification order and demand against Kerala State Welfare Corp. for violating natural justice by ignoring the assessee’s timely filed objection.
Kerala High Court restores penalty appeal after condoning 525-day delay, citing ITAT’s relief for the linked assessment appeal, ensuring merits-based hearing when the core tax demand is disputed.
