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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 ...
Bombay Chamber of Commerce vs. ITO(E) (ITAT Mumbai)
Mumbai Tribunal : S. 11 : Property held for charitable purposes-Charitable purpose- Strive to promote the trade, commerce and manufacturers of India without seeking to make profits for its members is charitable purpose-Denial of exemption is held to be not justified. [S. 2(15)] The AO denied the exemption under section 11 of the Act by holding that the… Read More ...
Transway Wine Pvt ltd and another Vs PCIT (Calcutta High Court)
Calcutta High Court: Transway Wine Pvt ltd and another Vs PCIT Forum -Calcutta High Court Date-5th October 2021 Sub-whether notice u/s 148 in the name of a company which had already been amalgamated with another company under intimation to the department is bad in law? The Calcutta high Court in this case was considering the writ petition where… Read More ...
Neerja Rateria Vs National Faceless Assessment Centre (Calcutta High Court)
Calcutta High Court: Neerja Rateria Vs National Faceless Assessment Centre Date -5th October 2021 Forum-Calcutta High Court Sub-Assessment order for AY 2018-19 quashed on account of violation of natural justice as the password for the Video conference link was not provided. The Calcutta High court in this case was considering the writ petition where the petitioner contended that… Read More ...
Ashok Kumar Agarwal vs. Union of India (Allahabad High Court)
Allahabad High Court: The petitioners have challenged the validity of the re-assessment notices issued to them, under Section 148 of the Act. Another challenge has been raised to the validity of the Explanation appended to clause (A)(a) of CBDT Notification No. 20 of 2021, dated 31.03.2021 and Explanation to clause (A)(b) of CBDT Notification No. 38 of 2021,… Read More ...
Shri Lawrence Rebello vs. ITO (ITAT Indore)
Indore: S. 4 : Charge of income-tax – Hardship allowance received from the Developer – Capital receipt-Not chargeable to tax. [S. 2(24)(vi)] The Hon’ble Income-tax Appellate Tribunal - Indore Bench in the case of Shri Lawrence Rebello v. ITO ITA No.132/Ind/2020 dated September 29, 2021 inter alia, relying on the decisions of the Hon’ble ITAT- Mumbai… Read More ...
Jansampark Advertising & Marketing vs ITO (ITAT Delhi)
ITAT DELHI: ITAT QUASHES REASSESSMENT PROCEEDINGS AS REASONS SUPPLIED TO THE ASSESSEE DIFFERENT FROM REASONS RECORDED BY ASSESSING OFFICER AND NOT VERBATIM SAME . GIST 10. It is, therefore, clear that the settled position of law on this aspect,as held by the Hon’ble High Court in the case of Haryana Acrylic Manufacturing Co. v. Commissioner of Income… Read More ...