Patna High Court held that reassessment proceedings under section 148A(b) of the Income Tax Act is justifiable since proceedings initiated within a three year period as per section 149(1) of the Income Tax Act.
Thereafter, there was change in incumbent and fresh opportunity was provided and notice u/s.142(1) was issued. But this notice was returned back with the remarks that “the assessee was not in given address”.
CCI penalizes UFO Moviez & another firm for anti-competitive digital cinema equipment lease deals affecting content supply. Fines imposed total over ₹2.7 Cr.
Calcutta High Court hears bail plea of Santosh Kumar Sah over GST ITC allegations. Questions raised on arrest procedure and lack of incriminating evidence.
Delhi High Court rules personal hearing is mandatory under Section 161 DGST Act when a rectification application adversely affects the assessee, even if the initial order was contested.
Rajasthan HC addresses Alkem Labs’ challenge against an arbitrary income tax adjustment under Section 143(1). Cost imposed for delayed refund.
Kerala High Court rules that once building tax is assessed, the entire amount is payable unless specific amnesty schemes exist; challenges via writ petition are improper if statutory remedies weren’t pursued.
Delhi High Court rules that GST refund granted by appellate authority cannot be withheld solely based on Commissioner’s opinion; pending appeal or proceedings are necessary conditions.
Karnataka HC dismisses appeal, stating inflated contract figures to claim refund amounts to defrauding the state.
Rajasthan HC quashes prosecution sanction against e-commerce company for delayed TDS deposit, citing late bill submissions.
