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Bombay High Court Quashes Reassessment Notice Issued to Deceased Assessee — Notice to Dead Person is Void Ab Initio. Income Tax Department Cannot Issue Notice Under Section 148 of Income Tax Act, 1961 to a Person Who Died Before the Notice Was Issued.

The petitioner, Gourang Anil Wakade, as the legal heir of his late mother Mrs. Meena Anil Wakade, challenged the reassessment proceedings initiated by...

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Bombay High Court Allows Waiver of Interest Under Section 234C of Income Tax Act Due to COVID-19 Pandemic Impact on Advance Tax Estimation. The court held that the Chief Commissioner must reconsider the waiver application, considering the pandemic as a valid ground for failure to estimate advance tax.

The petitioner, Grasim Industries Limited, filed a writ petition under Article 226 of the Constitution of India challenging an order dated 30th March ...

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High Court of Karnataka Division Bench Reserves Judgment in Revenue Appeals Concerning Tax Exemption on Land Acquisition Compensation. The Bench Considers if Section 96 of the 2013 Act Applies to Acquisitions under the Karnataka Highways Act.

The Commissioner of Income Tax (TDS), Bengaluru, filed five intra-court writ appeals under section 4 of the Karnataka High Court Act, 1961, challengin...

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Supreme Court Allows Revenue Appeals in Service Tax on Airport Development Fee Case. User Development Fee Collected by Airport Operators Under Statutory Authority is Not Subject to Service Tax Under Finance Act, 1994.

The Supreme Court considered appeals by the revenue against CESTAT orders that had held user development fee collected by airport operators not liable...

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Bombay High Court Quashes Reassessment Order in MVAT Case Due to Limitation and Lack of Natural Justice. Inter-State Stock Transfer Not a Sale Under MVAT Act, 2002; Reassessment Beyond 4-Year Limitation Period Invalid.

The petitioner, M/s. United Spirits Limited, a company engaged in the manufacture and sale of alcoholic beverages, filed a writ petition challenging a...

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Bombay High Court Dismisses Writ Petition Challenging CESTAT Order Rejecting Recall of Fraud Finding in CENVAT Credit Case. Court holds that CESTAT's finding of mis-statement and fraud was not a reviewable error and that the Tribunal had inherent power to impose costs for abuse of process.

The petitioner, Essel Propack Limited, a company engaged in manufacturing plastic tubes, filed a writ petition under Article 226 of the Constitution o...

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High Court of Bombay at Nagpur Upholds Transfer of Income Tax Cases from Wardha to Jodhpur Under Section 127 of Income Tax Act, 1961 — Transfer Order Valid Despite Alleged Violation of Natural Justice as Assessees Were Given Opportunity of Hearing and Reasons Recorded.

The judgment pertains to two writ petitions filed by assessees challenging the transfer of their income tax cases from Wardha, Maharashtra to Jodhpur,...