The Kerala High Court restored an income tax appeal for ‘Sea Castle An Ayurvedic and Leisure Hotel,’ which had been dismissed by the Tribunal due to a 588-day delay. The court noted the initial Assessing Officer’s (AO) order lacked a hearing opportunity for the assessee, violating natural justice.
Kerala High Court held that printing photographs from digital media is covered under classification SAC 998396 and hence it is taxable under 18% GST. Accordingly, writ petition is dismissed.
High Court upheld the validity of the suo motu power under Section 56 and the classification finding, but held that the clarificatory order holding that “thermic fluid heaters” were not specifically covered under Schedule III and were taxable at 12.5% as a residuary (RNR) item under SRO 82/2006 could operate only prospectively from 07.04.2016 onwards, and not for AY 2009–10.
Kerala High Court held that appeals on identical issue can be disposed by passing single order containing single DIN. Thus, passing of single order for multiple appeal is legally valid. Accordingly, writ disposed of.
Kerala High Court held that since statute doesn’t provide for any outer time limit, assessment under section 17D of the Kerala General Sales Tax Act, 1963 should be finalized within reasonable period.
Since voluntarily filed returns could not be revised through additional evidence under Rule 29 of the ITAT Rules (Income Tax (Appellate Tribunal) Rules, 1963) and additional evidence was inadmissible and that the seized cash was rightly treated as unexplained income under Section 69A, taxable under Section 115BBE.
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.
