Madras High Court held that issuance of notice in the name of assessee unjustified as Official Assignee has taken charge of the entire estate of the original assessee. Once the assets are taken over by official assignee the notice issued to dead person is non est in law.
Madras High Court orders Department to review appeal by Sri Shanmuga Motors, filed beyond condonable period, on its merits, disregarding limitation issues.
Since there was no genuine hardships in filing their ITR within prescribed time limit, the application was not maintainable since the ITR was already filed by assessee and the same was taken on record, and thus the issue of condoning delay in filing the ITR would not arise.
Madras High Court held that passing of ex-parte order and confirming demand with regard to mismatch of tax liability set aside with direction to give one more opportunity of being heard.
Madras High Court quashes the tax assessment order against Kandasamy Sivaprakash, citing lack of personal hearing and violations of natural justice principles.
Madras High Court upheld the order stating cross-examination is unnecessary for statements meant to corroborate independent evidence in Annai Poly Packs case.
Assessee -cooperative marketing society limited, was subjected to revised assessments for 2008-09, 2009-10, and 2011-12. The assessments were initially deemed complete under Section 22(2) of the TNVAT Act.
Madras High Court held that once the vehicles were stopped and not operated on any public road, the tax cannot be levied. Thus, omni bus owners are not required to pay taxes to Government for the period when vehicles were not plied on public road due to COVID lock down.
Madras High Court set aside assessment orders signed by the same officer in dual capacity, citing procedural inconsistencies in S.R.S. Constructions case.
The Madras High Court ruled against conflicting orders from authorities regarding demand confirmation and reversal in Asir Automobiles case.
