Punjab and Haryana High Court held that a Section 148 notice issued by a Jurisdictional Assessing Officer after the faceless assessment scheme is invalid. The notice contravened Section 151A and the 2022 e-Assessment scheme. The court quashed the notice with directions to follow statutory faceless procedure.
Court held that a legal representative’s liability is limited to inherited assets and set aside attachment because no evidence showed petitioner inherited property from firm’s partners.
Punjab & Haryana High Court held that interest on income tax demand arises only after expiry of 30 days from a valid notice under Section 156, not from an earlier notice that ceased to exist.
The Punjab & Haryana High Court held that tax officers cannot block a taxpayer’s electronic credit ledger under Rule 86-A beyond the ITC actually available.
The Punjab and Haryana High Court granted bail to an accused in a ₹19 crore fake ITC case after six months of custody, holding further detention unwarranted.
Punjab and Haryana High Court dismissed the Revenue’s appeals challenging the allowance of investment deduction under Section 32A for AY 1984-85 and 1985-86. The court noted the tax effect was below the CBDT’s monetary limit and the appellant failed to serve the respondents for years.
Punjab and Haryana High Court directed CBDT to issue a circular extending the ITR due date for audit cases to 30th November 2025. The extension follows Section 44AB and Explanation 2(a) to Section 139(1). Taxpayers now have sufficient time between submission of audit reports and filing of returns.
Punjab and Haryana High Court held that in terms of Rule 25 of the SEZ Rules, SEZ developer not utilizing the goods or services on which exemptions, drawbacks, cess and concession have been availed needs to refund the concessions so availed.
Punjab and Haryana High Court rules the time spent on a GST rectification application under Section 161 must be excluded from the appeal limitation period under Section 107, setting aside an appeal’s dismissal based on delay.
Punjab & Haryana High Court directs GST authorities to decide Mahadev Steel Industries’ plea for unblocking ₹33.8 lakh ITC under Rule 86A within one week.
