Patna High Court

Reopening of Assessment merely based on department advisory is invalid

Ravindra Kumar (HUF) Vs CIT (Patna High Court)

In view of the clear fact situation available on the record where such reopening is simply founded on the advisory dated 10.03.2016 issued by the department and where the reasons so present for the formation of belief is not resting on any tangible material, in possession of the Assessing officer as confirmed from the discussions above, i...

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Addition for cash found with others cannot be added to Appellant’s income in absence of reasonable nexus

Dharmraj Prasad Bibhuti Vs ITAT (Patna High Court)

Dharmraj Prasad Bibhuti Vs ITAT, Patna (Patna High Court) Section 132 (4A) of the I.T. Act provides that where any books of Accounts, other documents, money etc. is found in possession or control of any person in course of search, it may be presumed that the same belongs to such person. It is apparent from […]...

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Section 12AA Registration cannot be cancelled unless CIT / Pr. CIT satisfied that  activities of such trust or institution are not genuine

St. Michaels Educational Association Vs CIT (Patna High Court)

St. Michaels Educational Association Vs CIT (Patna High Court) This Miscellaneous Appeal filed under Section 260A of the Income Tax Act, 1961 (hereinafter referred to as ‘the Act’) is directed against the order dated 22.07.2015 passed by the Income Tax Appellate Tribunal, Patna Bench, Patna in Appeal Case No. ITA No. 141/Pat/2012, whe...

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Service Tax Refund would amounts to Unjust Enrichment if paid after collecting from customer

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise and Service Tax(Patna High Court)

Bihar Industrial Area Development Authority Vs Commissioner of Central Excise (Patna High Court) The fact remains that the service tax for the period in question was deposited by the petitioner but after realizing it from its customers. This fact is not disputed. It is also not in dispute that no refund application was filed by […]...

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Interest not payable under GST if ITC availed but not utilized

M/s Commercial Steel Engineering Vs State of Bihar (Patna High Court)

Hon'ble Patna High Court held that ITC availed but not utilized for tax payment doesn't invite penal consequences of Section 73 of CGST Act, 2017 and interest cannot be recovered on mere availment of ITC which was not utilized...

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Tax reference can be filed in Hindi accompanied with authentic English version

Krishna Yadav VS. The State Of Bihar (Patna High Court)

A petition under Article 226 and 227 of the Constitution of India or a tax reference can be filed in Hindi but it will have to be accompanied by an English version as well which shall be the authentic version of the petition for all legal purposes so long as the Notification dated 9th of May 1972 stands. ...

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Tax Evasion Cannot Be Presumed If Goods In Transit were Not Marketable

Bhawani Automobiles a partnership firm Vs The State of Bihar (Patna High Court)

Dept. t explanation for cancellation of e-suvidha declaration. Appellant replied that the goods being transported were Auto three wheelers fitted with BS III Engines and because sale thereof were prohibited by the judgment of Hon’ble Supreme Court and the goods which were being transported stood reduced to scrap and were not marketable,...

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Plea seeking refund of TDS not maintainable during the pendency of scrutiny assessment

Uttar Bihar Gramin Bank Vs. The Principal Commissioner of Income Tax (Patna High Court)

Seeking refund of TDS already paid by the petitioner to the Department running to the tune of Rs. 54,04,14,180/- and contending that refund for the year 2016-17 is not being granted this writ petition has been filed under Article 226 of the Constitution seeking refund of the TDS deposited....

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Section 115JB benefit cannot be denied to a corporation for mistake of official in Return

Income Tax Officer Ward Vs Bihar State Financial Corporation (Patna High Court)

The statutory benefit accruing to the Corporation by virtue of Section 115JB cannot be denied and in doing so, the learned Tribunal has not committed any error and we find no substantial question of law, warranting reconsideration. ...

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Proceedings under Bihar VAT & IPC are Independent to each other: HC

Vijay Shankar Prasad Vs. The State of Bihar (Patna High Court)

The Patna High Court, in a recent ruling, held that the prosecution in criminal law and proceedings arising under the Bihar Value Added Tax Act, 2005 are undoubtedly independent proceedings and, there is no impediment in law for the criminal proceedings to proceed even during the pendency of the proceedings under the Bihar Value Added Tax...

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