27 result(s) found
Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...
The court deprecated delay of over six years in deciding stay application and appeal. Held that excess recovery was unjustified and directed refund ...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...
Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...
The Bombay High Court quashed the reassessment order dated September 30, 2022, passed against Wavy Construction LLP under Sections 147, 143(3), and 14...
The legality of an income tax assessment order passed in violation of Section 144B of the Income Tax Act, 1961. The Bombay High Court held the order t...
Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...
The petitioners challenged assessment orders issued under the Maharashtra Value Added Tax (MVAT) Act. The orders sought to levy VAT on royalty payment...
The Bombay High Court set aside an order passed under Section 45A of the Employees’ State Insurance Act, 1948, due to the non-supply of interim repo...
