Explore the residency dispute in Smt. Kamla vs Hindustan Petroleum Corp. Detailed analysis of the court view on residency criteria under Foreign Exchange Management Act and Income Tax Act.
Maya Rathi Vs ITO (Rajasthan High Court) We find that the validity of first proviso to Section 148 of Income Tax Act, 1961 has been assailed on the ground that the explanation ‘income chargeable to tax has escaped assessment’, has been restricted in its meaning under the explanation-1 to that provisions. Learned counsel for the […]
Neha Mathur Vs Dr. Arvind Kishore (Rajasthan High Court) Court holds that merely the fact that the wife is earning would not dis-entitle her from the maintenance. The husband himself has taken the divorce on 29.04.2015, fact not in dispute, and therefore, the charge of desertion cannot become a ground so as to enable the […]
Om Prakash Kumawat Vs Rekha Kumawat (Rajasthan High Court) In case of Indiabulls Housing Finance Limited , the Apex Court, after appreciating Sections 35 & 37 of the SARFAESI Act, held that arbitration proceedings and proceedings under the SARFAESI Act can be resorted to simultaneously Contention of learned counsel for the petitioners that in view […]
Raghav Trading Corp Vs ITO (Rajasthan High Court) When this case came up for hearing today, learned counsel for the parties jointly submitted that the issue raised in this petition would be covered by order dated 04.05.2022 passed by the Hon’ble Supreme Court in the case of Union of India & Others Vs. Ashish Agarwal […]
Mangal Das son of late Shri Asandas Vs Amar Singh Son of Shri Moolchand Chauhan (Rajasthan High Court) The basic object of the Rent Control Act, 1950 is to save the harassment of tenant from unscrupulous landlords. However, such object of the Rent Control Act, 1950 may not be misconstrued to deprive the landlords of […]
Held that the mandate of Section 220(6) of the IT Act makes it very clear that once an appeal is filed within time in the prescribed format, the assessee will not be deemed as an ‘assessee in default’.
Ram Gopal Sharma Vs ITO (Rajasthan High Court) 1. Learned counsel for the petitioner has submitted that the petitioner is a senior citizen and has been filing regular income tax return. In the instant case, return of income tax was filed on 23.07.2017 for the assessment year 2017-18. The same came in scrutiny and high […]
Rati Ram Bambelwal Vs National Faceless Assessment Centre (Rajasthan High Court) Having heard learned counsel for the parties and having perused the documents on record, the order of assessment suffers from violation of principles of natural justice. As noted in response to the notice issued by the Assessing Officer under Section 144 the petitioner had […]
Rajendra Kumar Vs ACIT (Rajasthan High Court) Sub-Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted? High handedness of department -Rs 50000/- cost imposed. The Division bench of Rajasthan High Court in this case was dealing with a matter where refund for AY 2018-19 was determined and upon notice u/s 245 […]
