Madras High Court held that reopening of assessment beyond the period of limitation prescribed under section 149(1)(a) and (b) of the Income Tax Act is without jurisdiction. Accordingly, writ petition is allowed and proceedings set aside.
Madras HC quashes reassessment notices due to lack of new material. Court rules that profit and loss accounts don’t qualify as books of account under Income tax laws.
Madras High Court condones 72-day appeal delay for Red Rose Garments, citing an ex-parte GST order remaining unnoticed on the portal as a genuine reason.
The Madras High Court dismissed a writ petition, upholding a CESTAT order that a complainant lacked locus standi to appeal a customs ruling not directly affecting them.
Madras High Court sends Inox Air Products’ GST classification case back to AAAR, citing insufficient reasoning on whether plant is movable or immovable property.
Madras High Court invalidates reassessment proceedings due to improper sanction under amended Section 151, aligning with Bombay and Delhi High Courts.
Madras High Court permits Jayar Enterprises to pay admitted income tax dues in six monthly installments, citing financial hardship, and directs appeal entertainment.
Madras High Court removes 15% tax payment condition for a gas distributor, enabling fresh income tax assessment review after a missed notice due to email change.
Madras High Court permitted Thirumalai Balaji Constructions to file a delayed GST appeal, mandating a 25% pre-deposit of the disputed tax for 2017-18, 19-20, & 20-21.
Madras High Court quashes order freezing personal bank account of M. Jaiganesh, President of Dayton Club, in tax default case, clarifying separate liability.
