105 result(s) found
Change of Opinion – Audit Objection – Reopening of Assessment – Failure to File Timely Reply – Availability of Alternate Remedies – Discreti...
Limitation Period — Condonation of Delay — Section 254(2) of the Income Tax Act, 1961 — Jurisdiction of ITAT — Supreme Court’s COVID Limitat...
The court deprecated delay of over six years in deciding stay application and appeal. Held that excess recovery was unjustified and directed refund ...
ITAT’s Jurisdiction Under Section 254(2) of the Income Tax Act, 1961 – Set Aside for Exceeding Mandate – Remanded for Limited Adjudication The ...
Interpretation of Insolvency and Bankruptcy Code, 2016 – Limits of High Court’s Jurisdiction Under Article 226 of the Constitution of India The S...
Reopening of assessment is not permissible when the issues have already been adjudicated in revisional proceedings under Section 263 and no fresh mate...
Bombay High Court Quashed Reassessment Notice Issued Under Section 148 of the Income Tax Act, 1961 Constitution of India, 1950 – Article 226 – Wr...
Bombay High Court held – Advisory communication from Director of Income Tax (Exemptions) regarding modification of objects did not amount to cancell...
Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...
The Supreme Court partly allowed the appeal, holding that HUDCO was in breach of its contractual obligations and ordered a refund of the principal amo...
