These judgements are uploaded by our esteemed readers. If you have a judgement on an important topic that you would like to share with others, please use this form to upload it
SUNIL CHABLANI vs. COMMISSIONER OF INCOME TAX (INTERNATIONAL TAXATION) (ITAT JAIPUR)
ITAT, JAIPUR 'B' BENCH: Case decided in favour of : In favour of : Assessee Reassessment—Validity—Notice under s. 148 issued by non-jurisdictional AO—AO has not controverted that the residential status of the assessee is NRI as on the date of issue of notice under s. 148—Further, the order-sheet entry dt. 16th March, 2023 shows that Faceless Assessment Unit requested… Read More ...
UOI vs. Rajiv Bansal (Supreme Court)
Supreme Court: SC ruled in Revenue’s favour in TOLA batch of re-assessment cases; TOLA will extend time limit in reassessment cases, specifies tests to be applied for relevant assessment years in old & new regime; Directions in Ashish Agarwal judgment will extend to all 90,000 show cause notices; Allahabad HC judgment in Rajeev Bansal, Bombay HC judgment,… Read More ...
Ramniklal and Sons Vs. Income Tax Officer – 19(3)(1) (ITAT Mumbai)
ITAT, MUMBAI: We have gone through the documentary evidences placed before us in the paper book. We also take note of the judicial precedent of the Hon'ble Jurisdictional High Court of Bombay in the case of PCIT vs Mohammed Haji Adam and Co. [2019] 103 taxmann.com 459 (Bom) which has a relevance in the present set of… Read More ...
Amit Vyas vs. ITO (ITAT Indore)
ITAT Indore: Delay Read More ...
District Organiser Tribal Welfare Bhopal vs. ITO TDS (ITAT Indore)
ITAT Indore: 1. Delay in filing of appeal 2. Default in Deduction of TDS Read More ...
Tvl.Deepa Traders versus The Deputy Commissioner (ST), GST-Appeal (Madras High Court)
Madras High Court: Condonation of delay: If notice is uploaded in the portal but no hard copy is served on the assessee, delay in filing appeal can be condoned The petitioner claimed that due to ambiguity in the procedure adopted after the GST enactment, he failed to note the show cause notice issued by the second respondent showing… Read More ...
Allied Engineers and Elastomers v. ITO (ITAT Mumbai)
Mumbai Tribunal : S. 147 : Reassessment-After the expiry of four years-Bogus purchases and sales-Accommodation entries-Information from DDI (Inv)-Cross examination-Denied giving accommodation entries-Reassessment order is quashed. [S. 69C] The assessment was reopened on the basis of information received from DDIT (Inv) on the basis of enquiry on Giriraj Enterprises, the proprietor Mr. Harish K. Chandak alleged has given… Read More ...
Gouthamchand Jain v. ITO (ITAT Chennai)
Chennai Tribunal: S. 68: Cash credits-Cash deposited-Demonetisation-Explained the source-Explanation cannot be rejected on the ground of after thought -Addition is deleted. Assessee deposited high demonetisation notes. Gave explanation that source being cash in hand and repayment by sundry debtors in cash. AO refused explanation on ground that debtors were unverifiable. On appeal the CIT(A) affirmed the order… Read More ...
Hemant Mahipatray Shah vs. Anand Upadhyay (Bombay High Court)
Bombay High Court: Prosecution launched for offenses punishable under sections 276B and 278B of the Income Tax Act for delay in depositing TDS quashed as the TDS had already been deposited with interest as provided under section 201(1A). As per CBDT Circulars dated 28th May, 1980 and 24th April, 2008 prosecution ought not be launched where the tax… Read More ...
Mool Chandra v. UOI (SUPREME COURT)
SUPREME COURT: S. 253 : Appellate Tribunal-Appeals-Duties-Limitation-Delay of 425 days-Tribunal rejected the appeal for condonation of delay-High Court affirmed the order of Tribunal-On SLP Honourable Supreme Court condoned the delay-It is not the length of delay that would be required to be considered while examining the plea for condonation of delay, it is the cause for delay-Directed… Read More ...