WRIT PETITION NO. 2320 OF 2018
4 Feb 2019The matter arises from a writ petition filed by Mandhana Industries Ltd, a public limited company engaged in textile manufacturing, against an order o...
Search Results for "Income Tax prosecution"
599 result(s) found
Found 599 result(s)
High Court
Bombay High Court Allows Writ Petition Challenging Withdrawal of Eligibility Communication Under Direct Tax Vivad Se Vishwas Act, 2020. Interpretation of Section 9(c) of DTVSV Act: Pending criminal proceedings without charge-sheet or not relating to tax matters do not bar eligibility.
23 Dec 2021The petitioner, Reliance Industries Limited, filed a writ petition challenging the withdrawal of a communication dated 21st October 2020 issued by the...
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High Court
Bombay High Court Upholds Tribunal's Deletion of Penalty in Sales Tax Case — Revenue Must Prove Gross Neglect. The onus lies on the revenue to establish gross or willful neglect under Explanation I to Section 36(2)(c) of Bombay Sales Tax Act, 1959, and the Tribunal correctly deleted the penalty relying on Indoswe Engineers (P) Ltd.
26 Feb 2015The case is a Sales Tax Reference under Section 61 of the Bombay Sales Tax Act, 1959, arising from a dispute between the Commissioner of Sales Tax, Ma...
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High Court
High Court of Judicature at Bombay Refers Question of Law on Allowability of Expenditure under Section 40(a)(i) and Section 172 of Income Tax Act to Larger Bench. Disagreement with earlier Division Bench decision in CIT v. Orient (Goa) Pvt. Ltd. leads to referral on whether payer's non-resident status required for invoking proviso to Section 172.
5 Feb 2016Background: The case concerns income tax appeals filed by the Revenue under Section 260A of the Income Tax Act, 1961, against the order of the Income ...
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High Court
Bombay High Court Dismisses PCIT's Challenge to Settlement Commission Order Under Section 245D(4) of Income Tax Act — No Jurisdictional Error Found. The court held that the Settlement Commission's order under Section 245D(4) is quasi-judicial and can only be challenged on limited grounds, and the PCIT failed to establish any jurisdictional error or perversity.
18 Apr 2024The Principal Commissioner of Income Tax (Central)-3, Mumbai filed a writ petition under Article 226 of the Constitution of India challenging an order...
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High Court
Bombay High Court Directs Designated Authority to Revise Form-3 Under Direct Tax Vivad Se Vishwas Act, 2020 to Give Credit for Taxes Paid Under Income Declaration Scheme, 2016. Designated Authority's Refusal to Adjust Amount Already Paid by Assessee Under IDS, 2016 While Computing Amount Payable Under DTVSV Act Held to Be Contrary to the Object of the Settlement Scheme.
4 May 2023The petitioner, Sunil Wamanrao Sakore, filed a writ petition before the Bombay High Court seeking a writ of mandamus to direct respondent No.2 (Commis...
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High Court
Bombay High Court Allows Writ Petitions Against ITAT Order Dismissing Appeal for Non-Prosecution — Tribunal Must Decide on Merits When Assessee Appears and Seeks Adjournment. Dismissal for default violates principles of natural justice under Article 226 of Constitution of India and Section 254 of Income Tax Act, 1961.
18 Oct 2010The petitioner, M/s. Jagjivandas Nandlal & Co., filed two writ petitions under Article 226 of the Constitution of India challenging orders of the Inco...
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High Court
High Court of Judicature at Bombay Considers Wealth Tax References and Writ Petition on Inclusion of Seized Gold in Net Wealth. Assessee Challenged Valuation of Gold Seized Under Gold Control Act, Claiming Nil Value Due to Confiscation and Revenue's Prevention of Investment in Exempt Gold Bonds.
5 May 2021The matters before the Bombay High Court comprised wealth tax applications, references, income tax appeals, and a writ petition arising from inclusion...
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High Court
Bombay High Court Dismisses Revenue's Challenge to Settlement Commission's Jurisdiction in Income Tax Case — Settlement Application Valid Despite Expiry of Section 143(2) Notice Period. The term 'pending assessment' includes cases where return is filed and time for completion of assessment has not expired, even if no notice under Section 143(2) was issued.
30 Aug 2013The Commissioner of Income Tax filed a writ petition under Article 226 of the Constitution challenging an order dated 31 December 2012 passed by the I...
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High Court
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