Vishwataj Developers Pvt Ltd Vs ACIT (Madras High Court) Conclusion: In present case, the Hon’ble high court held Writ Jurisdiction under Article 226 cannot be invoked in a routine manner, when dispute pertains to examination of facts and when there is alternative efficacious remedy available. Held: The assessment orders passed under Section 143(3) of the […]
BVD Power Private Limited Vs State Tax Officer (Madras High Court) Petitioner challenged the impugned order dated 8.12.2018 denying the transitional input tax credit availed by the petitioner for the period between July 2017 and December 2017 on the works contact. Against the said order, the petitioner had attempted to upload the appeal. However, the […]
In this case, the Honourable High Court has set aside an assessment order passed under the faceless assessment regime without considering the adjournment request filed by the petitioner and has directed the assessing authority to consider the petitioner’s submission and complete the assessment proceedings in accordance with the law.
Ekambaram Sukumaran Vs ITO (Madras High Court) The Honourable High Court has set aside the impugned assessment order for de-novo completion, holding it to be in breach of the principle of natural justice as the order was made prior to the elapse of time granted to respond to show cause notice (SCN), the impugned order […]
Sri. A.P. Oree Vs ITO (Madras High Court) Any partition between the members of the joint family cannot terminate the status of HUF unless it is shown that the joint family property was physically divided in accordance with the agreement or decree of the court. It is the contention of the Income Tax Department […]
MMD Heavy Machinery (India) Pvt. Ltd. Vs The Assistant Commissioner (Madras High Court) The case of the petitioner in the present writ petition is that the petitioner had shut down its factory in Ambattur, Chennai in Tamil Nadu and shifted to Sri City, Andhra Pradesh during June 2016 much prior to implementation of GST. At […]
CavinKare Pvt. Ltd. Vs DCIT (Madras High Court) It is the case of the petitioner that reopening of the assessment was based on the change of opinion for the year 2011-2012, and there was no ground for reopening of the assessment under Section 148 of the Income Tax Act for the purpose of Section 147 […]
In the present case, Petitioner submits that Section 67 of CGST cannot be against the future receivables and prays for lifting of the impugned attachment, pending issuance of SCN and determination of tax liability. Madras High court held that attachment proceedings cannot be at the cost of right of provision under Article 19(1)(g) of the Constitution which provides right to practise any profession, or to carry on any occupation, trade or business.
Explore the tax implications on take-away food sales by Anjappar Chettinad A/C Restaurant. Madras High Court judgment, expert insights, and legal analysis provided.
Omkara Assets Reconstruction Private Limited Vs ACIT (Madras High Court) In view of the fact that the Assessment Order is appealable and such appeal has been filed by the petitioner, I am not inclined to consider the Writ Petition on merits. Nonetheless, in view of the fact that the main issues for consideration in such […]
