Rajasthan High Court held that section 119(2)(b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015 clearly reflect that if there is a genuine hardship, then a condonation of upto six years can be permitted. Accordingly, writ allowed.
Rajasthan High Court held that there is no restriction that application for advance ruling can be made only by the supplier. Even registered person liable to pay tax on reverse charge can file an application for advance ruling.
Explore the Rajasthan High Court’s judgment on CGST audit rights post registration cancellation under Section 65. Detailed analysis and implications discussed.
Rajasthan HC rules that using the Insight Portal for reopening income tax assessments under Section 148 is valid. Learn about Chaturbhuj Gattani vs. ITO case details.
Rajasthan High Court rules that anti-dating allegations can be raised in income tax appeal proceedings, remanding the matter for further consideration.
Court upheld legality of initiating proceedings under Section 148A(d) based on information suggesting potential income discrepancies, leaving further assessment to be conducted by statutory authorities.
Read the detailed analysis of the Rajasthan High Court’s judgment in Jugal Kishore Lohiya vs Principal Chief Commissioner of Income Tax, focusing on Sections 148 and 148A.
Explore the detailed analysis of Chetak Enterprises Ltd. Vs ACIT Rajasthan High Court judgment on reopening assessments under Section 148A of the Income Tax Act. Understand the implications and legal nuances.
The court held that while the information prompting the notice must be disclosed to the assessee, the detailed material or evidence need not be supplied at the initial stage. The court emphasized that Section 148A aims to provide a preliminary opportunity to the assessee, ensuring that reassessment proceedings are not initiated arbitrarily or without sufficient basis.
Read the detailed judgment of Suman Devi Vs ITO by Rajasthan High Court allowing condonation of ITR delay under Section 119(2)(b) of Income Tax Act 1961.
