S. 147 : Reassessment – Survey – Various documents – Business connection in India- Notice issued to file the return was held to be valid . [ S. 5(2). 6(3), 9(1)(i), 92CA(3), 148,151, Art , 226 ]
S. 147 : Reassessment – Survey – Various documents – Business connection in India- Notice issued to file the return was held to be valid . [ S. 5(2). 6(3), 9(1)(i), 92CA(3), 148,151, Art , 226 ]
S.147: Reassessment – After the expiry of four years – Income escaped assessment – Not barred by limitation – Reassessment notice was held to be valid [ S.40A(3), 147,151 Art, 226 ]
S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ] S. 144B : Faceless Assessment –Natural justice – Failure to issue show cause notice and draft assessment order as per faceless assessment scheme 2019 – Assessment order and consequential notices are set side . [ S. 156, 274 , Art , 226 ]
S. 80AC : Return to be furnished – Intimation- Co-Operative Societies -Chapter V1A deduction was disallowed – Return was not filed within stipulated under section 139 of the Act – Recovery proceedings – Writ petition was dismissed on the ground that no claim under any of provisions of Part C of Chapter VIA would be admissible in case of a belated return.[ S. 80AC(ii), 139(1) 143(1)(a) , Art , 226 ]
S. 13 : Denial of exemption-Trust or institution-Investment restrictions – Advance of money to group trust which are having similar objection – Denial of exemption is held to be not valid [ S. 11(5), 13(1)(d)]
S. 12AA : Procedure for registration –Trust or institution-Mixed objects –Religious as well as charitable objects -Refusal of registration was held to be not justified . [ S. 11, 80G(v), 80G(vi) ]
S. 12AA : Procedure for registration –Trust or institution-Mixed objects –Religious as well as charitable objects -Refusal of registration was held to be not justified . [ S. 11, 80G(v), 80G(vi) ]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record –Divergent view whether appeal will lie against the dismissal of miscellaneous application – Order of single judge and Tribunal was was set aside – Directed the Tribunal to consider the additional ground . [ S. 132, 153A, 254 (1), 260A , Art , 226 ]
S. 226 : Collection and recovery – Modes of recovery – Appeal pending before CIT (A)-Deposited 20 % of tax in dispute- Stay was granted till the disposal of appeal by CIT (A) [ S. 225 , Art , 226 ]
S. 197 : Deduction at source – Certificate for lower rate – Technical inadequacy of the system- Withholding tax certificates was directed to be issued with effective from 1st April, 2019 for FY 2019-20 [ S.90 (2), Art, 226 ]