Punjab and Hayrana High Court invalidates IT notices issued under Section 148 due to lack of faceless assessment, aligning with previous judgments.
P&H High Court rules that criminal acquittal can’t revive a labor dispute after an unreasonable delay. Details from the Punjab and Sind Bank case.
Punjab and Haryana High Court held that once the Officer assumes charge of any office, he or she is required to have full information relating to the pending cases in the Court, orders passed by the Court and whether they have been complied with or not.
Punjab & Haryana HC rules CBDT circulars can’t override the Income Tax Act provisions, setting aside reassessment notices for failing to follow statutory procedures.
Punjab & Haryana HC sets aside IT Act notices issued without faceless assessment, reaffirming adherence to statutory provisions in Bhartiya Cottex case.
Punjab & Haryana High Court directs action against Assistant Commissioner for rejecting Proxima Steel’s refund despite appellate order; case remanded for fresh decision.
Punjab & Haryana HC rules that Income Tax circulars can’t override statutory provisions, setting aside notices issued contrary to Income Tax Act.
Since an Arresting Officer had conveyed his intention, reasons, grounds and believe to arrest assessee, the order of grounds of arrest was in conformity with the requirement of Section 19 of PMLA Act.
The respondent-Society had applied for registration pleading that it was running a private Industrial Training Institute imparting vocational to the students, and the same was duly affiliated and regulated by National Council for Vocational Training (NCVT).
Punjab and Haryana High Court held that interest under section 234B and 234C of the Income Tax Act cannot be waived as depositing advance tax has nothing to do with seizure of the books of accounts.
