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High Court Dismisses Revenue's Appeal in TDS Limitation Case Upholding Quarterly Computation. Limitation Period Under Section 201(3) of Income Tax Act, 1961 Runs Separately for Each Quarter from End of Financial Year in Which TDS Return Filed, Not Cumulatively Annually.

The appeal arose from an order of the Income Tax Appellate Tribunal, Pune dated 12 March 2018 concerning proceedings under Section 201(1) of the Incom...

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Supreme Court Allows Tax Classification Appeal -- 'Appellants Product' Held as Fruit Drink Under UPVAT Act -- Appellants Succeeds Against Commercial Tax Commissioner

The Supreme Court allowed appeals filed by Appellants challenging the classification of their product under the Uttar Pradesh Value Added Tax Act, 200...

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High Court Quashes Penalty on Company Officials Under CGST Act Due to Lack of Personal Liability Evidence and Procedural Flaws. Petitioners Challenge Penalty Order for Fake Input Tax Credit Allegations

The petitioners, employees of M/s. Shemaroo Entertainment Limited, filed a writ petition challenging an order-in-original dated 1 February 2025 that i...

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High Court Allows Writ Petition Challenging Rejection of Vivad Se Vishwas Scheme Application -- Petitioner Entitled to Scheme Benefits Despite Not Filing Separate Appeal Against Assessment Order Under Section 5A of Income Tax Act

The Petitioner challenged the rejection of her application under Direct Tax Vivad Se Vishwas Act, 2020 by the Principal Commissioner of Income Tax -- ...

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High Court Quashes Reassessment Notice and Order for Deceased Assessee in Income Tax Case -- Investment in Debentures Not Escaped Income -- Notice Under Section 148 and Order Under Section 148A(3) of Income Tax Act, 1961 Set Aside

The judgment involves a writ petition filed by Petitioner, the legal heir of a deceased assessee, challenging a reassessment notice and order issued b...

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High Court Quashes Reassessment Notice in Income Tax Case Due to Time-Barred Search Proceedings. Reassessment for Assessment Year 2015-16 Based on Search in 2024 Invalid as It Exceeds Ten-Year Limit Under Section 153A of Income Tax Act, 1961, as Per Pre-Amendment Provisions Applicable Under Section 152(3).

The dispute involved a writ petition under Article 226 of the Constitution of India filed by an assessee challenging a reassessment notice issued by t...

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High Court Allows Writ Petition Quashing Reassessment Notice and Assessment Order Under Income Tax Act -- Reassessment Proceedings for AY 2012-13 Declared Time-Barred and Invalid

The petitioner filed a writ petition challenging a reassessment notice under Section 148 of the Income Tax Act, 1961 and the consequent Assessment Ord...