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Sanjay Aggarwal vs National Faceless Assessment Centre (Delhi High Court)
Delhi High Court: A careful perusal of clause (vii) of Section 144B (7) would show that liberty has been given to the assessee, if his/her income is varied, to seek a personal hearing in the matter. The usage of the word 'may' cannot absolve the Revenue from the obligation cast upon it, to consider the request made for… Read More ...
Late Shri Bhushan Lal Sawhney, through his L.R / Wife Smt. Sneh Lata Sawhney v. DCIT (Delhi)(Trib.)
Delhi Tribunal : S. 153A : Assessment-Search-HSBC Bank Geneva-No addition can be made without any incriminating documents seized in the Course of Search-When the information is not provided by Swiss Competent Authority- No addition can be made as undisclosed asset in Swiss Account- Addition was deleted-Penalty was quashed-DTAA-India-France. [S.90, 132(4), 153B(1)(a), Art.26] The Hon’ble Delhi ITAT held that… Read More ...
Devgiri Exports Ltd. vs ITO (NFAC) (Rajasthan High Court)
Hon'ble Rajasthan High Court (JP Bench): Facts : 143(3) read with sections 144B of the Income-taxAct, 1961 - Assessment year 2018-19 – Faceless Assessment – Caseof assessee selected for scrutiny stating “Compliancewith TDS provision on payment outside India” – AO issued various notices calling for information – Assessee dulyreplied to all the notices – Thereafter, AO straight away passed the impugnedassessment… Read More ...
PCIT-8 Vs Sony Mobile Communications India Pvt ltd (Delhi High Court)
Delhi High Court: PCIT-8 Vs Sony Mobile Communications India Pvt ltd Forum- Deli High Court Date-18th May 2021 Sub-Whether when a company is merged with another company after the filing of return but before original assessment order is passed and the original order and subsequent order in pursuance of remand from high court, in passed in the old… Read More ...
JP Morgan India Pvt Ltd Vs Special Director, Director of Enforcement & Ors (Delhi High Court)
Delhi High court: JP Morgan India Pvt ltd Vs Special Director, Director of Enforcement & Ors Date-25th May 2021 Forum- Delhi High Court Sub-Whether an order passed directing adjudication without giving detailed reasons is a valid order and amounts to violation of Principles of natural justice. The matter related to an inquiry which was initiated by the Enforcement… Read More ...
Mohan Thakur v. ACIT (ITAT Mumbai)
ITAT Mumbai: The Hon’ble ITAT – Mumbai Bench in the case of Shri Mohan Thakur v. ACIT ITA No. 1434-37/Mum/2018 dated May 24, 2021 where addition was made under section 69 of the Act on account of information received from Australian Authorities pertaining to an alleged havala transaction, it was held that there is absolutely no other… Read More ...
Van Buren Vs United States (Supreme Court of USA)
Supreme Court of USA : *Van Buren Vs United States* *Date 3rd June 2021* *Forum-Supreme Court of United States of America* *Sub-Whether an individual who has valid access to a computer upon which he retrieves some information for an illegal purpose , can he be said to have authorised access or not* The full bench of Supreme Court of USA… Read More ...
Jigya Yadav (Minor)(through Guardian/Father Hari Singh) Vs CBSE & Ors (Supreme Court)
Supreme Court: *Jigya Yadav Vs CBSE & Ors* *Forum- Supreme Court * *Date-3rd June 2021* *Sub-Whether restriction by CBSE to make changes in the name/father’s name and date of birth etc can be said to be reasonable * *What's in a name? that which we call a rose by any other name would smell as sweet”, said… Read More ...
National Company Law Tribunal and Appellate Tribunal Bar Association v. Ministry of Corporate Affairs & Ors
Hon'ble Supreme Court of India: The Hon’ble Supreme Court while dealing with the extension of the term of the Members of the NCLT and NCLAT who are completing their tenure in June, 2021 observed that as the Government has already initiated the process of reappointment by writing to the Hon’ble Chief Justice, it is hoped that the reappointment process should… Read More ...
SAMS Facilities Management Private Limited v. National Faceless Assessment Centre & Anr
Delhi High Court: The claim of the petitioner is that the impugned assessment order dated 21.04.2021 has been passed, without adherence to the statutory provisions contained in clauses (xiv) to (xvi) of Section 144B(1), and 144B(9) of the Income Tax Act, 1961 (in short “the Act”). The petitioner claims that the impugned assessment order was passed without passing… Read More ...