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SPL Gold India Pvt. Ltd. v. ACIT (Bombay High Court)
Bombay High Court : S. 143(3) : Assessment-Natural justice-Covid-19-Lockdown- Returned income was loss of Rs.10,57,049/- and income assessed was Rs.114,57,33,424-Only three working days’ notice was given to file various details-Order passed without giving sufficient time is violative of the principle of natural justice-Order was set aside. [S. 144, Art. 226] The assessee is in the business of trading of… Read More ...
Doyle De’souza Vs Govt of India through Deputy Chief Labour Commissioner (Supreme Court)
Supreme Court : Doyle De’souza Vs Govt of India through Deputy Chief Labour Commissioner Forum-Supreme Court of India Date-29th October,2021 Sub-When a person can be in charge of, and responsible to, the company for the conduct of the business of the company and thus be liable for punishment if default is committed by the Company. The Supreme Court… Read More ...
Smrutisudha Nayak Vs Union of India & Ors (Orissa High Court)
Orissa High Court: Smrutisudha Nayak Vs Union of India & Ors Forum-Orissa High Court Date-27th October 2021 Sub-Whether notice u/s 153A of the Income-tax Act 1961 for conducting search assessment can be issued in a case where no incriminating materials are found during the course of search. The Chief Justice bench of Orissa High Court in this case… Read More ...
Union of India Vs Bharti Airtel & Ors (Supreme Court of India)
Supreme Court: *Union of India Vs Bharti Airtel & Ors* *Date-28th October 2021* *Forum-Supreme Court of India* *Sub-Whether a supplier is entitled to take credit for inputs by correcting GSTR 3B beyond the period as prescribed by the rules as laid down. * The Apex Court today in the case of Bharti Airtel allowed the appeal of… Read More ...
SRC Chemicals Private Limited & Anr. v. Central Board of Indirect Taxes and Customs & Ors. (Bombay High Court)
Bombay High Court : Refund of IGST paid on exported goods allowed - Technical reason cited by the Customs Authorities i.e. non-transmission of data relating to export from GSTN to ICEGATE not a valid ground to withhold refund lawfully due to an assessee - Costs of Rs. 25,000/- imposed on CBIC. This case underscores the fallibility of digitisation and… Read More ...
Sureshkumar S. Lakhotia v. National e-Assessment Centre & Ors. (Bombay High Court)
Bombay High Court : Final assessment order passed by National Faceless Assessment Centre quashed due to insufficient time being given to respond the Draft Assessment Order. The National Faceless Assessment Centre served a Draft Assessment Order for AY 2018-19 on the Petitioner-assessee on Friday, 23rd April 2021 at 1:40 pm requiring the assessee to respond to the same by… Read More ...
Mantra Industries Limited Vs National Faceless Assessment Centre (NFAC or NeAC) & Ors. (Bombay High Court)
Bombay High Court: Assessment orders passed without application of mind liable to be set aside and invite substantial costs to be imposed on such AO. Read More ...
Md. Abul Kalam v. UOI (Gauhati High Court)
Gauhati High Court : Oral hearing is an important ingredient of the justice delivery system-An open court proceeding ensures that the judicial process is subject to public scrutiny- Public scrutiny is crucial to maintaining transparency and accountability-.Transparency in the functioning of democratic institutions is crucial to establish the public‘s faith in them........- Successor Judge -Has to give oral hearing… Read More ...
Union of India & Ors Vs Keshari Industries (Gauhati High Court)
Gauhati High Court: Union of India & Ors Vs Keshari Industries Date-8th October 2021 Forum -Gauhati High Court Sub-Whether refund of education and higher secondary education cess made in view of decision of apex court which decision is subsequently declared per incuriam can be said to have been erroneously refunded u/s 11A of the Central Excise Act1944 -Chief… Read More ...
The CIT, Chennai Vs Mohammed Meeran Shahul Hameed (Supreme Court)
Supreme Court: The CIT, Chennai Vs Mohammed Meeran Shahul Hameed Date-7th October 2021 Forum- Supreme Court of India Sub-Whether the revision order u/s 263 of the Income-tax Act,1961 has to be served within two years from the end of the financial year in which the order sought to be revised was passed for the purpose of limitation?… Read More ...