Delhi High Court: Hon’ble Delhi High Court set asides order u/s 148A(d) and Notice u/s 148 of Income Tax Act, 1961 dated 31-03-2022. (Writ Petition (C) 8238-2022) Annexure enclosed with the order u/s 148A(d) clearly recoded that assessee’s case was not fit for issuance of notice u/s 148 of the Act. AO personally appeared before the court and… Read More ...

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Bombay High Court: S.144B – Cryptic unreasoned order of three lines rejecting Petitioners objections passed – Faceless Assessment order set-aside. Faceless Assessing Officer passed the following order on petitioners objection to draft assessment order: “The reply of the assessee has duly been considered and also in the VC, the assessee has failed to explain his issue properly. Therefore,… Read More ...

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Delhi high court: S. K.Srivastava(Retd) Vs CBDT (Delhi High Court) Date-1st June,2022 Sub- Whether NFAC is not being an income-tax authority is not authorised to pass assessment order and other issues related to reassessment proceedings challenged by a Retd Officer of Income-tax department. In an interesting case, a Retd Officer of Income-tax department was pitted against CBDT when… Read More ...

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Allahabad High Court: Srhi Tarun Bajaj, Revenue Secretary to the Government of India, New Delhi dated 19.5.2022 had filed an Affidavit in Harish chandra bhati vs. PCIT if order passed is high-pitched, or there is non-application of mind or gross negligence action shall be taken against such officers. this order passed by AO is patently erroneous and grossly… Read More ...

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Allahabad High Court: A personal affidavit of Shri Tarun Bajaj, Revenue Secretary to the Government of India, has taken on record. The Government shall take all actions against the erring officers where it is established that assessment framed is High-pitched Assessment, there is non-observance of principles of natural justice, non-application of mind or gross negligence of Assessing Officer/Assessment… Read More ...

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Rajasthan High Court: Rajendra Kumar Vs ACIT Jaipur(Rajasthan High Court) Date-25th May 2022 Sub-Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted ? High handedness of department -Rs 50000/- cost imposed. The Division bench of Rajasthan High Court in this case was dealing with a matter where refund for AY 2018-19 was determined and… Read More ...

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Rajasthan High Court: Rajendra Kumar Vs ACIT Jaipur (Rajasthan High Court) Date-25th May 2022 Sub-Whether refunds in excess of 20% of demand pending appeal can be withheld/adjusted? High handedness of department -Rs 50000/- cost imposed. The Division bench of Rajasthan High Court in this case was dealing with a matter where refund for AY 2018-19 was determined and… Read More ...

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Delhi High Court: DHC order dated: 18-05-2022 Hon’ble Delhi High Court quashed Assessment Order, Notice of demand and Penalty notice passed on 23-05-2021 during COVID-19 where show cause notice and draft assessment order were issued during lockdown and the assessee could not file any reply. The court further was of the view that filing of earlier replies was… Read More ...

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Mumbai ITAT: S.37(1): Business expenditure – Referral commission paid to doctors – Violation of the professional conduct- Not allowable as deduction. [Indian Medical Council (Professional Conduct Etiquette and Ethics) Regulations 2002, R. 6.8. 1(d)] The assessee is a company engaged in the business of ‘extraction, collection, preservation and banking of stem cells ‘mainly from dental pulp. The… Read More ...

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Ahmedabad ITAT: The AO cannot her self make TP addition case is to be referred to TPO in view of madnatory direction of CBDT Read More ...

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