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
Swarnalatha & Ors Vs Kalavathy & Ors (Supreme Court)
Supreme Court : Swarnalatha & Ors Vs Kalavathy & Ors Forum-Supreme Court of India Date- 30th March 2022 Sub-Dispute between Daughter and Daughter-in law -What can be the grounds for suspicion regarding execution of the Will when challenge is made by some of the legatees regarding the Will of Father/mother ( Father-in-law/mother-in-law for daughter-in-law) An interesting question arose… Read More ...
Tata Communications Transformation Services v. ACIT (Bombay High Court)
Bombay High Court : S. 148 : Reassessment-Notice-Constitutional validity-The delegation authorized being only for the purpose of enlarging limitation under a valid law, such delegation could not be exercised to resurrect the provision of law that stood omitted from the statute book by virtue of its substitution made by the Finance Act, 2021, w.e.f. 01.04.2021 – Reassessment notices issued… Read More ...
Vishal Ashwin Patel v. ACIT (Supreme Court)
Supreme Court: S. 148 : Reassessment-Notice-Writ Petition-High Court dismisses the Petition-Not a reasoned order-Order set aside to High Court and decide a fresh on their merits. [S. 147, Art. 226] The Assessee challenged the notice issued u/s 148 of the Act on various grounds before the High Court by filing the writ partition. The High Court dismissed… Read More ...
Realization Stock & Equity Pvt ltd Vs ITO, Ward 4(1), Kolkata & Ors (Calcutta High Court)
Calcutta High Court: Realization Stock & Equity Pvt ltd Vs ITO, Ward 4(1), Kolkata & Ors Forum-Calcutta High Court Date-28th March 2022 Sub-Whether patent non application of mind while disposing off the objections can be a ground for quashing the Notice u/s 148 of the Income-tax Act,1961 The Calcutta High Court in this case when represented by Adv… Read More ...
Vishal Ashwin Patel Vs ACIT Circle 25(3) & Ors (Supreme Court)
Supreme. Court : Vishal Ashwin Patel Vs ACIT Circle 25(3) & Ors Forum-Supreme Court Date-28th March 2022 Sub-Whether high court while deciding WP under Article 226 against Reassessment notice u/s 148 considering that When the Constitution confers on the High Courts the power to give relief it becomes the duty of the Courts to give such relief in… Read More ...
Dy CIT Income-tax, Central Circle 1(2) Vs M R Shah Logistics Pvt ltd (Supreme Court)
Supreme Court: *Dy CIT Income-tax, Central Circle 1(2) Vs MR Shah Logistics Pvt ltd* *Forum-Supreme Court Date-28th March 2022* *Sub-Whether accommodation entry received by the respondent in this case which was said to have been received from another party who had declared income under the IDS Scheme which was though found to be incorrect, the reassessment notice… Read More ...
A S L ENTERPRISES LTD. VERSUS THE SENIOR JOINT COMMISSIONER, SALES TAX, CENTRAL AUDIT Unit & Ors (Calcutta high court)
Calcutta High Court : A S L ENTERPRISES LTD. VERSUS THE SENIOR JOINT COMMISSIONER, SALES TAX, CENTRAL AUDIT UNit & Ors Date -25th March 2022 Forum-Calcutta High Court Sub-Whether proviso to Section 84(1) of the West Bengal VAT Act, 2003 which provides for mandatory pre-deposit of 15% is ultra vires and it effects the vested rights of the appellant… Read More ...
Kay Pan Sugandh Pvt ltd Vs Directorate General of GST Intelligence (Chattisgarh High court)
Chattisgarh High Court: Kay Pan Sugandh Pvt ltd Vs Directorate General of GST Intelligence Date-24th March 2022 Forum-Chattisgarh High Court Sub-Whether writ lies against show cause notice ? Though the above issue is no longer res integra as there are numerous decisions on this point, but the parties keep on trying their luck at the court to directly… Read More ...
State of Karnataka & Anr etc Vs State of Meghalaya & Anr etc (Supreme Court)
Supreme Court of India : State of Karnataka & Anr etc Vs State of Meghalaya & Anr etc Forum-Supreme Court of India Date-23rd March 2022 Sub-Whether power to levy tax on lotteries under Entry No 62 of List II of Constitution of India lies with a State Government even in respect of those lotteries which are conducted by Central Government… Read More ...
Daujee Abhushan Bhandar Pvt. Ltd. vs. Union Of India (Allahabad High Court)
Allahabad High Court: “(i) Whether digitally signing notice would automatically amount to issuance of notice ? (ii) Whether digitally signing a notice and issuing it are two different acts ? (iii) Whether issuance of notice shall take place on the date and time when it is dispatched either electronically or through other mode ? (iv) Whether merely generating… Read More ...