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New Bombay Merchants Educational Foundation vs. ACIT (E),-2(2) (ITAT Mumbai)
ITAT, B bench, Shri Pawan Singh (JM), Smt. Renu Jauhri (AM): The assessee, a registered charitable trust running an educational institution and eligible for exemption under sections 11, 12A/12AB and 80G, filed its return for AY 2018–19 in time along with a duly obtained audit report in Form 10B dated 25.09.2018. However, the digital upload of Form 10B on the income-tax portal occurred on 27.06.2019. AO/… Read More ...
Ultima Realtors Private Limited vs. ITO, 3 (3) (3) (ITAT Mumbai)
ITAT, F bench, Shri Saktijit Dey (Vice President), Shri N. K. Billaiya (Accountant Member): The assessee, Ultima Realtors Pvt. Ltd., a company whose name was struck off by the Registrar of Companies filed an appeal against the order of the CIT(A) for AY 2014–15. The CIT(A) dismissed the appeal as “not maintainable,” stating that the company’s name had been struck off and therefore could not file an appeal. However,… Read More ...
Haresh Damji Shah vs. ITO, Ward 20(1)(1) (ITAT Mumbai)
ITAT, E bench, Shri Pawan Singh (Judicial Member), Smt. Renu Jauhri (Accountant Member): The assessee, Haresh Damji Shah, was a joint tenant along with his wife in a residential premises in Dadar, Mumbai. The property underwent redevelopment, and under a Permanent Alternate Accommodation Agreement (PAAA), the assessee surrendered his tenancy rights in exchange for a new residential flat, car parking, hardship compensation, transit rent, shifting charges, brokerage and… Read More ...
Erangal Comtrade and Consultancy LLP (as successor in interest of Erangal Comtrade and Consultancy Private Limited) vs ACIT (Bombay High Court)
Bombay High Court: Notice u/s 148 issued to a company which ceased to exist after its conversion into a LLP is illegal as it has been taken against a non- existent entity (i) We find that the issue regarding the invalidity of a notice issued to a non-existent entity is no longer res-integra and is covered by the… Read More ...
Madras Bar Association v. UOI (Supreme Court)
SUPREME COURT: Tribunals Reforms Act, 2021. Constitution of India- Eligibility criteria for appointment of Accountant/Technical Members of ITAT – Requirement of 25 years’ experience for Chartered Accountants struck down as arbitrary and unconstitutional [Art. 14]: Pursuant to a mentioning by counsel in W.P. (C) No. 626 of 2021, the Supreme Court directed insertion of additional paras after… Read More ...
Rajeswari & Ors v. Shanmugam & Anr. (Supreme Court)
SUPREME COURT: Indian Registration Act, 1908 S. 17 : Documents of which registration is compulsory - Assignment of decree for specific performance-Decree for specific performance does not create or transfer any right, title or interest in immovable property-Assignment of such decree is not an instrument falling under Section 17(1)(e)- Assignment deed was valid even without registration and… Read More ...
Madras Bar Association v. UOI (Supreme Court)
SUPREME COURT: Tribunals Reforms Act, 2021. Constitution of India – Tribunals – Independence of Judiciary – Constitutional validity of the Tribunals Reforms Act, 2021 – Legislative override of judicial directions – Doctrine of separation of powers- Validity of the Act is struck down -Tribunals being substitutes for High Courts in many fields, must meet the same constitutional… Read More ...
Climax Overseas Pvt. Ltd. vs Deputy Commissioner of Income Tax Circle 42(1) Delhi (ITAT Delhi)
Income Tax appellate Tribunal A Bench Delhi: we are inclined to sustain the ground holding that the disallowance in regard to delayed deposits of employees contribution could not have been made by way of rectification proceedings u/s 154 of the Act. The ground is sustained. The appeal is allowed. Read More ...
Balaji Landmarks LLP v. CBDT (Bombay High Court)
Bombay High Court: S. 119 : Central Board of Direct Taxes- Circular-Condonation of delay -Filing of return of loss-Genuine hardship – Delay of 5 months in filing return due to bona fide professional advice by Chartered Accountant – Assessee should not suffer grave hardship for a professional’s mistake - Circular No. 9 of 2015 – Delay was condoned… Read More ...
Summoning Advocates who give legal opinion or represent parties during investigation of cases and related issues Suo Motu Writ Petition (Crl.) No. 2 of 2025, WP (civil) (No.632 of 2025 and SLP (Criminal) No.9334 of 2025 dt. 31-10-2025. (2025) INSC 1275 (SC)
Mumbai Tribunal : Bharatiya Sakshya Adhiniyam, 2023 S. 132 : Professional communications-Advocate-Client Privilege-Summoning of Advocates-Investigating Officer cannot directly summon a lawyer appearing for a party to elicit facts of the case-Privileged communication protected under S. 132 of the Bharatiya Sakshya Adhiniyam, 2023-Summons valid only if it falls within statutory exceptions and approved by a superior officer-No need for… Read More ...