It is contended by learned counsel for the petitioner that he has falsely been implicated in this case. Learned counsel submitted that there has been violation of mandatory provisions while effecting his arrest and its continuation as contained in the Act of 2017.
The petitioner has submitted that public in general are cheated in the name of Dream 11 game and people become culprit of gambling and betting without having the proper knowledge of law.
I hold that the comparison by the assessing officer between qualitatively different agreements with completely different terms and conditions was not appropriate.
It is clear on the face of the record that the officer did not consider the detailed reply submitted on behalf of the petitioner while passing the impugned orders which are sketchy and non-speaking on the face of it.
High Court held Declaration forms or ‘C’ Forms are required to be issued by the relevant State, which in the present case is State of Rajasthan.
HC held that we are of the opinion that the Officer acted in a reckless illegal manner leading to unwarranted litigation being filed in Court.
Prakash Purohit Vs Commissioner, Central Goods And Service Tax (Rajasthan High Court) It is not disputed that appeal against cancellation of the GST registration can be filed within three months which can be extended by a further period of 30 days. The petitioner filed the e-appeal on 27.09.2022 but could not submit the hard-copy. The […]
Jamna Devi Vs ITO (Rajasthan High Court) The matter comes up for consideration of the application (CMCC No.97/2022) preferred under Section 5 of the Limitation Act on behalf of the appellant-assessee with a prayer to condone the delay of 1060 days caused in filing the present income tax appeal. Learned counsel for the appellant-assessee has […]
A scheme has been formulated whereunder issuance of notice under Section 148 of the IT Act has to be through automated allocation and in a faceless manner, whereas in the instant case, the aforesaid procedure has not been followed, rather the notice has been issued by a particular person and not in a face less manner.
Pooja Agarwal Vs CIT (Rajasthan High Court) When there is a direction issued by the High Court, the Tribunal is expected to follow the same in pith and substance. The direction of the High Court in remanding the matter to the Tribunal was to verify the distance of the land from the outskirts of the […]
