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NRA Iron & Steel Pvt ltd Vs Income-tax Department & Ors

Delhi High court : Whether review petition pending before Supreme Court against a judgement of Supreme Court itself can be considered as pending appeal in terms of Section 2(1)(a) of the Vivad Se Vishwas Act, 2020? Forum- Delhi High Court Date-19-03-2021 Citation-NRA Iron & Steel Pvt ltd Vs Income-tax department & Ors The Delhi High court recently considered the… Read More ...

Collector of Stamp & Ors Vs Tulsi Rice and Pulse Mills

Gujarat High Court : Assignment of Interest in Leasehold land owned by the Partnership by one partner to another -whether amounts to transfer liable for payment of stamp duty under the Indian Stamp Act. Forum-Gujarat High Court Date-22/03/2021 Citation-Collector of Stamp & Ors Vs Tulsi Rice & Pulse Mill The Gujarat high court in this case was called upon… Read More ...

Ritu Sharma

ITAT Delhi : If the materiel on the basis of which reasons were recorded and belief has been entertained is already reversed by the High Court then such an action of 147 is not tenable in law. Read More ...

VSR Enterprises

ITAT DELHI : Reopening the assessment on the allegation that assessee indulge in smuggling however not assessing any income from smuggling would be without jurisdiction since the information was vague and the belief entertained is based on material which was factually incorrect. Hence the action of 147 is not tenable Read More ...

Sungrow Impex Pvt Ltd

ITAT Delhi Bench : Jurisdiction of 147 cannot be assumed on wrong facts, mentioning escapement of an amount of Rs 50 lakh and finally assessing an amount of Rs 95 lakhs amounts to mentioning of wrong facts, further mere endorsement of "Approved" is amounts to mechanical approval by CIT u/s 151 Read More ...

TOPCEM India Vs Union of India

Gauhati High Court : Whether amount of Education Cess and Secondary and Higher Education Cess which have already been refunded in terms of decision of a Supreme Court can again be demanded by issuance of show cause notice u/s 11A of the Central Excise Act. Forum-Gauhati High Court Date-15th March 2021 Citation-Topcem India Vs Union of India In a… Read More ...

FAIRYLAND HOTELS AND RESORTS PRIVATE LIMITED

ITAT AGRA BENCH: The Hon'ble Bench allowed the Appeal of Revenue following judgement of Hon'ble Allahabad High Court in the case of Sandeep Chandak. In the instant case the Assessing Officer while issuing Notice u/s 274 of the Act did not specify the limb of Section 271(1)(c) whether the Penalty has been initiated for concealment of income or… Read More ...

Skoda Auto Volkswagen India Pvt. Ltd. formerly known as Skoda Auto India Pvt. Ltd. Vs. Commissioner (Appeals) and another

Bombay High Court : Sub-Limitation for filing appeal before Commissioner(Appeals)-Section 85(3A) of the Finance Act, 1994-three months and 90 days doesn’t mean same thing-difference between the word “filed” and “presented” -period how to be computed- Citation-Skoda Auto Volkswagen India Pvt ltd Vs Commissioner(Appeals) and another Date-12th March 2021 Court-Bombay High Court In a photofinish kind of a situation where… Read More ...

Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors

Bombay High Court : Sub:Whether bank account of family member and/or Joint can be attached under the CGST Act Forum-Bombay High Court Date- 10th March 2021 Citation-Dharmesh Gandhi Versus Assistant Commissioner (Anti-Evasion), CGST & Central Excise, Belapur Commissionerate & Ors The division bench of Bombay High court in the above case was dealing with attachment of nine bank account… Read More ...

Canon India Private Limited Vs Commissioner of Customs

Supreme Court : Landmark decision in the matter of Customs- Canon India Private Limited Vs Commissioner of Customs Forum-Supreme Court of India Date-9th March 2021 Sub: When once an assessment has been made by the Proper officer, whether the appellate or revision authority has power to do reassessment. Powers of Directorate of Revenue Intelligence explained. The apex court… Read More ...