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Supreme Court Upholds Dismissal of Assessee's Appeals for Non-Payment of Tax; Holds Extension of Assam Sales Tax Act to Shillong Administered Area Valid. Requirement of Payment of Tax Before Appeal Under Section 30 of Assam Sales Tax Act, 1947 Upheld, No Power to Accept Security in Lieu of Cash.

The dispute arose out of assessment orders and penalties imposed under the Assam Sales Tax Act, 1947 on the appellant for various periods, all of whic...

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Bombay High Court Allows Assessee's Appeals on Cenvat Credit for Inputs Used in Exempted Goods, Partially Allows Revenue's Appeals on Education Cess. Tractors are exempted goods despite education cess, but separate accounts are required under Rule 6 of Cenvat Credit Rules, 2004.

The judgment concerns multiple appeals filed by M/s. Mahindra & Mahindra Ltd. (Assessee) and the Commissioner of Central Excise (Revenue) against a co...

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Bombay High Court Quashes Reopening of Assessments Under Section 148 for Lack of Fresh Material — Deduction Under Section 80IB Allowed After Scrutiny in Original Assessment. Reopening Based on Same Facts Already Examined Under Section 143(3) Amounts to Change of Opinion and Is Invalid.

The petitioner, Purity Techtextile Private Limited, challenged the reopening of its income tax assessments for Assessment Years 2003-2004 and 2004-200...

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Bombay High Court Allows Writ Petition Quashing Reassessment Notice Under Section 148-A of Income Tax Act for Denial of Personal Hearing. Assessee's Show Cause Notice and Order Set Aside as Principles of Natural Justice Violated.

The petitioner, Popatlal Umedmalji Jain, an assessee under the Income Tax Act, 1961, regularly filed income tax returns. His wife ran a proprietary co...

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Bombay High Court Quashes Reopening Notice Under Section 148 of Income Tax Act for Lack of Fresh Material. Assessment Reopened Beyond Four Years Without Allegation of Failure to Disclose Material Facts Held Invalid.

The petitioner, Talati & Panthaky Associated Pvt. Ltd., filed a writ petition under Article 226 of the Constitution of India challenging a notice date...

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Gujarat High Court Dismisses Insurance Company's Appeal in Motor Accident Claim, Upholds Compensation for Deceased. Court holds that contributory negligence cannot be presumed and Income Tax Returns of preceding years are sufficient proof of income.

The case arises from a motor accident claim petition filed by the legal heirs of the deceased, who died in a road accident on 19.03.2018 when a traile...

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Bombay High Court Dismisses Petition Challenging Income Tax Reassessment Notice Under Section 148 of Income Tax Act, 1961 — Petitioner Failed to Show That No Income Escaped Assessment.

The petitioner, Darshana Anand Damle, filed a writ petition under Article 226 of the Constitution of India before the Bombay High Court challenging a ...

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Bombay High Court Allows Petition Challenging Reopening of Assessment in Income Tax Case Due to Lack of Fresh Material. Notice under Section 148 issued beyond four years quashed as there was no failure to disclose material facts and the reasons constituted a change of opinion.

The petitioner, Anil Radhakrishna Wani, a solicitor and advocate, was a partner of Little & Company and retired on 30 September 2002. Upon retirement,...