Kerala High Court corrects a mistaken assessment by the AO, excluding previous year’s balance to determine the annual receipt for a specific Assessment Year.
Read the Kerala High Court’s judgment on Section 220(2) of the Income Tax Act and its non-retrospective effect on tax interest in Catherine Thomas vs. Principal Chief Commissioner of Income Tax.
Kerala High Court held that as two authorities have concurrently held in favour of the petitioner and ordered release of the Gold and Currency, the same cannot be retained. Accordingly, confiscated gold and cash directed to be released.
Kerala High Court held that writ petition is misconceived and non-maintainable as petitioner didn’t co-operate for concluding the proceedings by the Tribunal on remand.
Kerala High Court allows deposit orders of lesser amounts pending appeal, citing CBDT Office Memorandums not binding on the Commissioner.
Kerala High Court empowers the Commissioner of Income Tax to condone delays in filing income tax returns under Section 119(2)(b) of the IT Act. Details of the judgment.
Kerala High Court held that order passed under section 148A(d) of the Income Tax Act without granting an opportunity of being heard as required u/s. 148A(b) makes the order unsustainable in law and hence is liable to be set aside.
In a recent judgment, Kerala High Court permits a Service Tax appeal subject to the mandatory deposit, ensuring compliance with legal requirements.
In a recent judgment, Kerala High Court annuls an assessment order, citing the importance of considering the assesse’s reply before passing judgments.
Kerala High Court directs deposit of 20% disputed tax to suspend revenue recovery in VAT appeal. Get insights into the court’s decision in this article.
