Judgements Uploaded By Users In Category: Income-Tax Act
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The Hon'ble Bombay High Court has held that Petition under Article 226 of the Constitution of India, petitioner seeks quashing of order dated 19.03.2020 passed by the Income Tax Appellate Tribunal, Bangalore Bench. The Order pertained to transfer of the said appeals from the Bangalore Bench of the Income Tax Appellate Tribunal to Mumbai Benches of the Income Tax Appellate Tribunal. The Writ… Read More ...
The Madras High Court has held that CIT,Chennai Vs S.Muthu Palaniappan Chettinad Housing No 1 Forum-Madras High Court Date 22.04.2021 Sub-Whether open terrace in a private house can be included within the area for computing the built up area for the purpose of deduction u/s 80IB(10) and whether the time limit for building plan approval has to be computed from the last… Read More ...
The Honourbale Vishakapatanam Tribunal has held that Can addition be made U/s. 68 where cash have been deposited in Bank out of cash sales and shown as revenue receipt and offered as Income ? Read More ...
The Bombay High Court has held that Revision application – Sec 264 of the Income Tax Act, 1961 – the revision application under sec 264 cannot be rejected without deciding the same on merits if the Assessee’s case does not fall in the exceptions provided under sec 264(4) of the Act. Read More ...
The Madras High Court has held that Commissioner of Income-tax, Chennai-III Vs Income-tax Settlement Commissioner & Ors Forum Madras High Court Date 30th April, 2021 Sub-Whether an assessee can be permitted to file settlement application immediately after filing of return of income even when no notice for scrutiny assessment has been issued An interesting issue arose in this case when the assessee… Read More ...
The Telangana High Court has held that *Sub-Whether Income-tax refunds can be adjusted by the department against outstanding dues of Service-tax* *Forum- Telangana High Court* *Date- 28th April, 2021* *Citation-Sew Infrastructure Limited Vs Director General of GST* An interesting issue arose in this case where the applicant was liable to a substantial amount of Income-tax refund and simultaneously had filed an application… Read More ...
The Bombay High Court has held that High Court accepts plea regarding glitches in the operation of faceless assessment procedure. On the ground that request for personal hearing was not taken into consideration and the assessee was asked to respond to the draft assessment order over the weekend which period was subject to lockdown on account of COVID-19, the High Court has… Read More ...
The Bombay High Court has held that Learned counsel for the Petitioner submits that the impugned order has been passed without giving proper opportunity of hearing, despite the same had been sought. He submits that the order is not in adherence to principles of natural justice and the prescribed procedure. In view of aforesaid, till the returnable date, further action pursuant to… Read More ...
The ITAT Kolkata has held that FIRST INTERIM ORDER BY ITAT KOLKATA - DIRECTION TO REVENUE Kolkata bench first of its kind order on the subject of endless adjournments by revenue on pretext of covid 19 and resultant pains to tax payer languishing for justice held remarkably That 4.1. The Revenue is also raising strong objections, without any valid ground, for… Read More ...
The Delhi High Court has held that FIRST AND LANDMARK - DELHI HIGH COURT - WRIT ADMITTED IN 153C CASE OF NON SEARCHED PERSON FOR NOT SUPPLYING SATISFACTION NOTE AND STATEMENT WITH ASSESSMENT ORDER WRIT ADMITTED IN 153C CASE OF NON SEARCHED PERSON FOR NOT SUPPLYING SATISFACTION NOTE AND STATEMENT WITH ASSESSMENT ORDER (ii) That, although, the impugned assessment order refers to… Read More ...