Search Results for "income tax reassessment"

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Search Results for "income tax reassessment"

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High Court

Gujarat High Court Allows Petitions Challenging Rejection of Declarations Under Direct Tax Vivad Se Vishwas Scheme, 2024 — Section 96 Permits Filing for Pending Appeals Without Prior Tax Payment. The Court held that the scheme's provisions override the requirement of prior payment, and the Department's rejection was invalid.

18 Feb 2026

The case involves a batch of writ petitions filed by Radha Madhav Eco-Industrial Park and other petitioners challenging the rejection of their declara...

High Court

Bombay High Court Quashes Clarification in Direct Tax Vivad se Vishwas Act, 2020 — Circular No.21/2020 Held Ultra Vires. The clarification requiring withdrawal of appeal as a condition for filing declaration under the Act was struck down as arbitrary and violative of Article 14.

25 Mar 2021

The petitioner, Macrotech Developers Limited, a public limited company engaged in real estate, filed a writ petition under Article 226 challenging a c...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Cases — Limitation Period for Revision Under Section 55(1) of KAIT Act Runs from Date of Service of Order. The court held that the word 'passed' in Section 55(1) must be read as 'served' to give effect to the right of revision, and the Karnataka Appellate Tribunal has power to condone delay under Section 32(5)(a) of the Act.

25 Mar 2014

The case involves a batch of civil revision petitions filed by the State of Karnataka under Section 55(1) of the Karnataka Agricultural Income Tax Act...

High Court

Karnataka High Court Considers Validity of Sanction for Prosecution in Discharge Petitions Filed by Accused Including a Cabinet Minister Under the Income Tax Act. Principal Question Examined: Whether the Principal Director of Income Tax is Competent to Grant Sanction Under Section 279 of the Income Tax Act, 1961.

12 Nov 2019

The matter pertained to three criminal revision petitions filed under Section 397 read with Section 401 of the Code of Criminal Procedure, 1973, by ac...

High Court

Karnataka High Court Dismisses State's Revision Petitions in Agricultural Income Tax Cases — Limitation Period for Revision Under Section 55(1) of KAIT Act, 1957 Is 4 Years and Cannot Be Extended. The court held that Section 5 of the Limitation Act, 1963 is not applicable to revision petitions under Section 55(1) of the Karnataka Agricultural Income Tax Act, 1957, and the revisional authority has no power to condone delay beyond the prescribed period of 4 years.

25 Mar 2014

The case involves a batch of civil revision petitions filed by the State of Karnataka under Section 55(1) of the Karnataka Agricultural Income Tax Act...

High Court

High Court Quashes Assessment Order and Trade Circular as Ultra Vires Section 6A of CST Act. Inter-State Job Work Movement Not Deemed Sale Under Section 6A Because It Does Not Cover Principal-to-Principal Transactions.

16 Feb 2016

The petitioner, a manufacturer and job worker, received spent catalyst from customers within and outside Maharashtra, processed it, and returned the r...

High Court

Bombay High Court Allows Appeal in Income Tax Case on Share Premium Utilization — Tribunal's Direction to Examine Section 78 of Companies Act, 1956 Set Aside as Beyond Scope of Income Tax Proceedings. The court held that the Assessing Officer cannot examine compliance with company law provisions in income tax proceedings, and the Tribunal's order was perverse.

9 Feb 2024

The appellant, Shendra Advisory Services Pvt. Ltd., was a joint venture between Indian promoters (Future Group) and a foreign company, Participatie Ma...

High Court

Karnataka High Court Allows Input Tax Credit Based on Annual Audited Accounts in KVAT Act Cases. The court held that Section 10(3) of the KVAT Act permits availment of input tax credit based on the annual audited statement in Form VAT 240, irrespective of the claim in returns under Section 35.

6 Dec 2019

The judgment involves multiple writ petitions filed by M/s MFAR Constructions Pvt. Ltd. and M/s Mangalore Force, challenging the interpretation of Sec...

High Court

High Court of Karnataka Dismisses Revenue Appeal in TDS Dispute on License Fee — Payment for Use of Hotel Property Held as 'Rent' Under Section 194-I of Income Tax Act, 1961. License fee paid by assessee for use of hotel premises constitutes rent liable for TDS, and failure to deduct attracts consequences under Section 201.

2 Dec 2015

The appeal was filed by the Revenue under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribunal (ITAT) ...

High Court

Bombay High Court Allows Writ Petition Challenging Settlement Commission's Power to Levy Interest Under Section 234B When No Interest Was Charged in Original Assessment. Interest under Section 234B(4) can only be increased or reduced if it was initially chargeable under the original assessment order.

2 Jul 2010

The petitioner, Akbar Travels of India Pvt. Ltd., an IATA approved travel agent and money changer, filed returns for Assessment Years 2002-03 to 2006-...

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