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Amber Bhubaneswar Vs DCIT Circle 2(1) & Others (Orissa High Court)
Orissa High Court: *Amber, Bhubaneswar Vs DCIT, Circle 2(1) & Others* *Forum-Orissa High Court* *Date -5th July 2021* *Sub-Whether reassessment in pursuance of information in the course of search amounts to change of opinion and whether not affording cross examination at the objection stage amounts to violation of natural justice.* In the above case the Orissa High Court… Read More ...
UNION OF INDIA VERSUS M/S VISHNU AROMA POUCHING PVT. LTD (Supreme Court)
Supreme Court: Such lethargy on part of the revenue department with so much computerization having been achieved is no more acceptable. The petitioner has approached the Court in a casual manner without any cogent or plausible ground for condonation of delay. Looking to the period of delay and the casual manner in which the application has been… Read More ...
Armada D1 Pte. Ltd. v. DCIT (Bombay High Court)
Bombay High Court: Interim Order: Stay on Notice issued under section 148 of the Act after March 31, 2021 without following the procedure laid down under section 148A of the Act which is effective from April 01, 2021 Read More ...
Tata Communications Transformation Services Limited v. ACIT (Bombay High Court)
Bombay High Court: Interim Order. Stay Granted where the Petitioner contends that section 3 of The Taxation And Other Laws (Relaxation And Amendment Of Certain Provisions) Act, 2020 and the Notification No.20/2021 dated 31st March, 2021, Notification No.38/2021 dated 27th April, 2021, Explanation to clause (A)(a) of Notification No.20/2021 and Explanation to clause (A)(b) of Notification No.30/2021 are… Read More ...
Priti Paras Savla vs. Income tax officer, Ward (3)(2)(4) (Gujarat High Court)
Gujarat high court: Reopening u/s 147 in a scrutinised assessment u/s 143(3) beyond a period of 4 years on external information of bogus LTCG exemption in not maintainable. Notice u/s 148 quashed as issue already considered in original assessment amounts to change of opinion. Recent Supreme Court decision of NDTV explained. Read More ...
Pr CIT,New Delhi Vs Brahma Centre Development Pvt limited (Delhi High Court)
Delhi High Court: PCIT Vs Brahma Centre development Private Limited Forum - Delhi High Court Date -5th July, 2021 Sub-Whether the enquiry made by the AO during the course of Assessment has any value for the purpose of initiating proceedings u/s 263 and connected issues The matter related to the treatment of interest on fixed deposit which were… Read More ...
Rambhai Patel (Gujarat High Court)
Gujarat High Court: Notice under Section 148 has to be 'served' upon the assessee. If Notice is not served, the same is invalid and deserves to be quashed and set aside. Read More ...
Reepak Kansal Vs Union of India and others (Supreme Court)
Supreme Court : Reepak Kansal Vs Union of India & Ors Date-30th June 2021 Forum Supreme Court of India Sub-Whether COVID-19 is a disaster within the meaning of Disaster Management Act ,2005 and the citizens having been guaranteed Right to life under Article 21 of the Constitution of India are entitled to monetary and other reliefs as per… Read More ...
BANKIM BHAGWANJI CHAAUHAN Versus INCOME TAX OFFICER, WARD 1 (Gujarat High Court)
Gujarat High Court: Where a issue was not scrutinized under Section 143(3), however queries were raised before issuance of Notice under Section 148 and the Petitioner responded to the queries and furnished all the relevant details, there is no fault in Petitioner's part and the reopening is impermissible. Where Reasons for reopening mentions that Requisite details were not… Read More ...
LATE BHUPENDRA BHIKHALAL DESAI (SINCE DECD.) THROUGH LEGAL HEIR RAJU BHUPENDRA DESAI Versus THE INCOME TAX OFFICER WARD 1(2)(1) (Gujarat High Court)
Gujarat High Court: Notice issued to a deceased/ dead person under Section 153C is invalid "23. The following principles are discernible from the above referred judgment of this Court : i. The issuance of the notice to a dead assessee is not a mere technical defect which can be corrected under Section 292B of the Act. The issuance… Read More ...