Ritlal Rai Vs. Union of India (Patna High Court) In this case Though the petitioner has already suffered maximum punishment of seven years, so in the present case lodged under the PML Act, he cannot be kept in judicial custody but, because in two cases in which he is still in jail with respect to […]
Gangotri Iron and Steel Co. Ltd. Vs The State of Bihar (Patna High Court) Facts- The petitioner is engaged in the business of manufacturing M. S. Billets TMT Steel Bars and Industrial Oxygen Gas. The petitioner stated that the respondent (State of Bihar) had announced Industrial Incentive Policy 2006. The petitioner stated that policy provides […]
Shiv Kishor Construction Private Limited Vs UOI (Patna High Court) It is not disputed that one of the impugned orders stands passed in violation of principles of natural justice. Impugned order dated 2nd of March, 2020 is passed by the Deputy Commissioner of State Tax, Patna Central Circle, Bihar, Patna who issued a notice asking the […]
Ahilya Devi Wife of Late Birendar Yadav Vs State of Bihar (Patna High Court) It is eminent that clause (ii) of sub-Section (1) of Section 45 of the Act places two conditions for release of a person accused of an offence under the Act, on bail, if a Public Prosecutor opposes the bail application, namely; […]
HC find that the order dated 26.09.2018 to be not assigning any reasons whatsoever. Also, HC noticed that prior to passing of the impugned order, no opportunity of hearing was ever afforded to the writ-petitioner. As such, there was gross violation of principles of natural justice in passing of the impugned order.
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, whereby the appeal […]
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 […]
Ram Charitra Ram Harihar Prasad Vs State of Bihar (Patna High Court) In so far as the present case is concerned, the document at Annexure -A series would confirm that the goods were tax paid and thus the exercise had to be regulated under the provisions of Section 129(1 )(b) which provides for a lenient […]
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, in our opinion, the entire exercise is illegal and de hors the provisions of Section 147/148 of ‘the Act’.
From the perusal of the complaint, it appears that with respect to the Assessment Year 1994-95 (Financial Year 1993-94), lesser tax liability was shown by the petitioners and, therefore, a prosecution has been launched against them by the Income Tax Department.
