Punjab and Haryana HC

Sec. 68 addition of undisclosed credit liability justified in case of non-satisfactory explanation

Pawan Kumar Garg Vs CIT (Punjab and Haryana HC)

Pawan Kumar Garg Vs CIT (Punjab and Haryana HC) Conclusion: If the explanation offered by assessee regarding nature and source of sum credited in his books of account was not found satisfactory by AO, the said sum could be charged to income tax under section 68. Held: During assessment proceedings, AO noted that credit liability […...

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Sec 12A Registration eligible for imparting training to officials involved in criminal justice system

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC)

CIT (E) Vs M/s The Institute of Correctional Administration (Punjab and Haryana HC) The grievance of the appellant is regarding grant of registration to the respondent under Section 12-A of the Income Tax Act, 1961. The respondent is a society constituted by the Government for imparting training to various officers/officials involved in t...

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GST: P&H Release of goods on furnishing security of immovable property

M/s. R.R. Enterprises And Another Vs State of Punjab (Punjab and Haryana HC)

Hon'ble Punjab and Haryana High Court has directed respondents to release the goods by furnishing security of immovable property where the petitioner has filed the appeal...

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Seizure of Goods: HC order GST department to pass speaking order

Nikunj Steel Vs State of Punjab and others (Punjab and Haryana HC)

After hearing learned counsel for the petitioner, perusing the present petition and without expressing any opinion on the merits of the case, we dispose of the present petition by directing respondent No.2 to take a decision on the representation dated 13.3.2019 (Annexure P-10), in accordance with law by passing a speaking order and after...

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Section 143A is effective prospectively & s. 148 is effective retrospectively to pending cases

M/s. Ginni Garments and anr. Vs M/s Sethi Garments (Punjab & Haryana High Court)

If the provisions are substantive in nature then the same cannot be applied Retrospectively to the pending cases. However, if the provisions are procedural in nature then the same has to be applied to all the cases, including the one pending before the Court....

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HC disposes petition as same was appealable under Punjab GST Act, 2017

M/s Arya Sudharma Tradex Pvt. Ltd Vs State of Punjab & ors (Punjab and Haryana HC)

It was stated by learned counsel for the State that the goods have been released and the amount of tax and penalty has been deposited  by the petitioner. It was further stated that the impugned order is appealable under Section 107 of Punjab General Goods and Service Tax Act, 2017....

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Addition justified if creditworthiness of parties & genuineness of transaction not established

Ms Shree Krishana Kripa Feeds Vs CIT (High Court Punjab & Hariyana)

Hon'ble High Court held that  addition on account of undisclosed income is sustainable where creditworthiness of parties and genuineness of transaction was not established by assessee....

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Seeking info under RTI Act cannot put question mark on integrity of applicant

Pardeep Kumar Vs Union Territory, Chandigarh and others (Punjab and Haryana HC)

Pardeep Kumar Vs Union Territory, Chandigarh and others (Punjab and Haryana HC) The order reverting the petitioner is vindictive. The petitioner has absolute right to get the information under the Right to Information Act. Seeking information under the Right to Information Act cannot put question mark on his integrity. The appellate order...

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Bogus billing under GST : HC reject Bails application

Vikas Goel and another Vs Central Goods and Services Tax Commissionerate (Punjab and Haryana HC)

They have made bogus billing and adjusted the amount without any transportation of the goods or sale of goods etc. Only paper transactions were done and amounts have been adjusted and wrongly claimed relief of more than Rs. 80 crores. ...

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No Disallowance U/s.14A for mere decrease in shareholders funds

CIT Vs M/s Max India Limited (Punjab and Haryana HC)

CIT Vs M/s Max India Limited (Punjab and Haryana HC) Where assessee’s borrowings of interest bearing funds got increased during the year, it could not be presumed that such borrowed funds were utilized for the purpose of investing in assets yielding exempt income and disallowance under section 14A made on the basis of such unfounded [&h...

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