Madras High Court held that delay in filing returns of income and seeking refund thereof is condoned in terms coverage within the scope of the expression ‘genuine hardship’ in section 119(2)(b) of the Income Tax Act.
Madras High Court held that due to unwanted delay in de novo proceedings by the Additional Commissioner of Customs, the refund claim of redemption fine and penalty is directed to be processed. Accordingly, refund granted.
Held that the direction of this Court has not been complied. Any order contrary / disregarding the direction of this Court cannot be sustained as it renders the order bad for want of jurisdiction.
Madras High Court remanded the matter back for reconsideration with condition to remit 5% of disputed tax demand since the tax proposal was confirmed because the tax payer did not appear for the personal hearing or respond to the show cause notice.
Madras High Court remitted the matter of imposition of GST on entire differential turnover since petitioner failed to participate in the proceedings and petitioner has deposited 10% of the disputed tax demand.
Madras High Court directed depositing of 25% to be deposited via electronic cash register since petitioner failed to participate in the adjudication proceedings. Thus, matter remanded back for fresh order on merits.
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.
