Punjab and Haryana High Court affirms ITAT’s decision on Anil Kumar’s appeal, upholding the assessment. Court rejects challenge on grounds of different treatment for 2014-15.
Parveen Mehta Vs Vishal Joshi (Punjab & Haryana High Court) HC held that undisputed signatures of the respondent on the cheque in itself is not sufficient for conviction under Section 138 of the Act. One of the ingredient for succeeding under Section 138 of the Act is that the cheque was issued for discharge of […]
Puja Vs PCIT (Punjab and Haryana High Court) Mr. Vaibhav Gupta, Jr. Standing Counsel, accepts notice on behalf of respondent-Income Tax Department, and seeks time to file reply. Prima facie, the impugned order dt. 03.04.2022, passed under Section 148 (A)(d) of the Income Tax Act, 1961 appears to have been passed with regard to a […]
HC held that there should be reasons to believe that credit of input tax available in the Electronic Credit Ledger has been fraudulently availed or the assessee is ineligible. Reasons have to be recorded by the proper officer and a speaking order shall be passed.
Durga Dass Foundation Vs Estate Officer (Punjab & Haryana High Court) Punjab & Haryana HC has considered the constitutional validity of GST levy on ground rent/rental/Lease payments based on the following two substantial questions: (i) Whether the tax on lease of land would be covered by Entry 49 of List II of the Constitution of […]
Ravi alias Rabbu son of Radhey Shyam Vs State of Haryana (Punjab & Haryana High Court) Even though there would be no dispute with respect to the proposition of law laid down by the Hon’ble Apex Court and relied upon by learned counsel appearing on behalf of the petitioner that a birth certificate issued by […]
Vijendra Stores Vs State of Haryana and others (Punjab and Haryana High Court) Section 20(5) of Haryana VAT Act, 2003 Act mandates that any amount refundable to any person as a result of an order passed by any Court, appellate authority or revising authority, shall be refunded to him on an application made in the […]
High Court rules in favor of petitioner Amrik Singh, extending OTS payment deadline. Get insights on the DCB Bank case in Punjab and Haryana High Court
Sudhir Kumar Vs Padam Singh (Punjab & Haryana High Court) Petitioner never denied his signatures over the cheque in question in the statement under Section 313 Cr.P.C and instead, the affirmative case set up by the petitioner is that the said cheque had been issued for security purpose. The argument thus sought to be raised […]
Commissioner of Central Excise Vs Riba Textiles Limited (Punjab And Haryana High Court) This appeal has been filed against the order passed by Customs, Excise & Services Tax Appellate Tribunal, Chandigarh whereby the respondent has been held to be entitled for interest of refund from the date of deposit and the order whereby the application […]
