Access significant and up-to-date high court judgments for legal insights and precedent. Stay informed about the latest legal decisions and their impact on various areas of law.
Corporate Law : The Madhya Pradesh High Court held that judicial officers cannot be intimidated for delivering judgments since every judicial orde...
Corporate Law : The article argues that failure to comply before the AO or CIT(A) can lead to adverse assessments, as higher forums generally cann...
Corporate Law : The Bombay High Court held that merely organising protests or morchas against government decisions cannot justify externment. It r...
Corporate Law : The Delhi High Court held that an unnatural death in police custody attracts constitutional liability under Article 21, even if ca...
Income Tax : The Calcutta High Court quashed a Section 143(3) assessment after finding that the assessee was denied a meaningful opportunity of...
Corporate Law : The Supreme Court upheld joint insolvency proceedings against two interconnected real estate companies due to common management an...
Corporate Law : Supreme Court ruled that CoC and RP can surrender financially burdensome assets voluntarily, clarifying moratorium under section 1...
Income Tax : Gujarat HC has directed CBDT to ensure that there is a mandatory one-month gap between date for furnishing tax audit reports (unde...
Income Tax : Rajasthan High Court granted a one-month extension for filing TARs under Section 44AB for AY 2025-26, citing delayed audit utility...
Income Tax : The Gujarat High Court is hearing a petition from the Chartered Accountants Association regarding persistent glitches on the new I...
Goods and Services Tax : Karnataka HC directed the State to determine and reimburse differential GST arising from GST implementation on works contracts, su...
Goods and Services Tax : Madras HC held tobacco remains unmanufactured where no new product emerges, setting aside higher compensation cess demand and recl...
Goods and Services Tax : Karnataka HC remanded a GST reimbursement claim, holding contractors must prove incremental GST payment with documents, while GST ...
Income Tax : Madras HC set aside cognizance under the Income-tax Act, holding Section 223(1) BNSS mandates hearing the accused before cognizanc...
Income Tax : Gujarat HC quashed a Section 148 notice, holding that a seized inquiry register without a live nexus to the assessee cannot justif...
Income Tax : The Court held that membership cannot be granted where the underlying flats do not exist and are merely refuge areas. It ruled tha...
Corporate Law : Bombay High Court implements "Rules for Video Conferencing 2022" for all courts in Maharashtra, Goa, and union territories, effect...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Corporate Law : The Delhi High Court mandates new video conferencing protocols to enhance transparency and accessibility in court proceedings. Rea...
Income Tax : Income Tax Department Issues Instructions for Assessing Officers after Adverse Observations of Hon. Allahabad High Court in in Civ...
Southern Gujarat Income Tax Bar Association Vs Union of India (Gujarat High Court) In today’s hearing through Video Conference, Mr. Y.K. Singh, DGIT (Systems) and Mr. Krishnamurthy, Additional Director General of Income Tax, also joined in the discussion. We had the advantage of hearing Mr. Singh as well as Mr. Krishnamurthy. Mr. Singh and Mr. […]
Reassessment notice was quashed with liberty to AO concerned to initiate fresh re-assessment proceedings in accordance with the relevant provisions of the Act as amended by Finance Act, 2021 and after making compliance of the formalities as required by the law.
Mohit Bansal Vs Institute of Chartered Accountants of India (Delhi High Court) Facts- The petitioner was enrolled as CA on 25th January 2008. After his enrolment, vide judgement dated 23rd September 2009, the petitioner was convicted by the Trial court for the offences punishable under section 376(2)(g) read with Explanation I and section 506-II of the […]
Tax Bar Association Vs Union of India (Rajasthan High Court, Jodhpur) This public interest petition has been filed by the Tax Bar Association of Jodhpur pointing out various difficulties faced by the assessees on account of the official portal of the income tax department having various glitches. The first and the primary prayer made by […]
CESTAT ignored the fact that High-Speed Diesel imported under the guise of Base Oil SN 50 was being diverted as fuel by routing such goods through the purported manufacturers who claim to manufacture Bio-Diesel B100. Thus, department had es
Yashoda Shivappa Nagangoudar Vs ITO (Bombay High Court) Mr. Walve submitted that as per explanation 3 to Section 147 of the Act, the Assessing Officer may assess or re-assess the income in respect of any issue which has escaped assessment even if such issue comes to his notice subsequently in the course of proceedings under […]
Thomas Mathew Vs The State Tax Officer (IB) (Kerala High Court) While refusing to consider the request of the petitioners, the Proper Officer failed to state any reason. The officer had not mentioned that giving copy of the statements would cause prejudice to the investigation. The request of the petitioners for issuing copies of statements […]
Vodafone Idea Ltd. Vs ACIT (Bombay High Court) The entire basis for proposing to reopen, as can be seen from the reasons, is on the documents and submissions which were available before the Assessing Officer, before passing of the original assessment order. In fact, in the reasons, it is also recorded that the same issue […]
Dalmia Refractories Limited Vs State of Tamil Nadu (Madras High Court) HC held that When large scale State Revenues are involved, more specifically, in mining operations, wherever writ petitions are entertained, the State must ensure that counter-affidavits and vacate stay petitions are filed immediately and the matter is taken up for hearing as expeditiously as […]
Section 144B | Faceless Assessment- An assessee has a vested right to personal hearing and same has to be given, if an assessee asks for it. The right to personal hearing cannot depend upon the facts of each case.
