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Bombay High Court Allows Assessee's Appeals Against ITAT Order Dismissing Appeals in Limine for Non-Prosecution. Tribunal Must Decide Appeals on Merits Under Rule 24 of Income Tax (Appellate Tribunal) Rules, 1963 When Assessee Absent.

The appellant, M/s. Daryapur Shetkari Sahakari Ginning and Pressing Factory, a cooperative society, filed three appeals before the High Court of Judic...

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Bombay High Court Allows Writ Petition Challenging Tribunal's Order in Service Transfer Dispute — Transfer on Request Cannot Be Challenged; Tribunal's Direction for Reconsideration Set Aside.

The petitioner, Ganesh Jairam Jagdale, a Tahsildar, challenged a common judgment dated 22/10/2020 of the Maharashtra Administrative Tribunal, Nagpur B...

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High Court of Gujarat Allows Appeal in Motor Accident Claim — Negligence of Truck Driver Established, Tribunal Erred in Holding Deceased Negligent. Claimants entitled to compensation under Motor Vehicles Act, 1988 as the accident was caused solely by the rash and negligent driving of the truck driver.

The case arises from a motor accident that occurred on 27.09.1994, when the deceased, Arvindbhai Shankarlal Patel, was driving his jeep to Chanasma. A...

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Bombay High Court Allows Writ Petition Challenging Mutation Entry in Revenue Records — Violation of Natural Justice. Failure to Provide Hearing Before Recording Mutation Entry Under Maharashtra Land Revenue Code, 1966 Renders Entry Invalid.

The petitioners, Vijaya Vijayrao Khadke and Vijay Sheshraoji Khadke, filed a writ petition before the Bombay High Court, Nagpur Bench, challenging mut...

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Madras High Court Dismisses Revenue's Appeal in Penalty Case for Wrongful DTAA Claim — No Concealment Found. Assessee's Bonafide Belief That India-China DTAA Applied to Hong Kong Based on Official Document Precludes Penalty Under Section 271(1)(c) of Income Tax Act, 1961.

The revenue appealed against the common order of the Income Tax Appellate Tribunal (ITAT) which set aside the levy of penalty under Section 271(1)(c) ...

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High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Reassessment Case — No Substantial Question of Law Arises. Reassessment Notice Based on Alleged Discrepancy in Accounts Found During Search Was Not Justified as Accounts Were Already Subject to Scrutiny Under Section 143(3).

The Revenue filed appeals under Section 260A of the Income Tax Act, 1961, against a common order of the Income Tax Appellate Tribunal (ITAT) dated 4.7...

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Bombay High Court Dismisses Revenue Appeal in Service Tax Case on Maintainability Grounds — Questions of Taxability and Valuation Fall Outside High Court's Jurisdiction Under Section 35G of Central Excise Act, 1944.

The Principal Commissioner of CGST and Central Excise, Mumbai East Commissionerate (appellant) filed an appeal under Section 35G of the Central Excise...