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Search Results for "income tax penalty"

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High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Limitation Case — Tribunal's Order Setting Aside Penalty Under Section 271D Upheld. The Court Held That the Penalty Order Passed by the Range Head Was Barred by Limitation Under Section 275(1)(c) of the Income Tax Act, 1961, as the Assessment Order Was Set Aside by the Commissioner (Appeals) and the Penalty Was Not Imposed Within the Financial Year.

17 Jan 2025

The Revenue (Pr. Commissioner of Income Tax and Income Tax Officer) filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the or...

Supreme Court

Supreme Court Allows Revenue's Appeals and Dismisses Assessees' Writ Petitions in GST Input Tax Credit Case — Upholds Constitutional Validity of Section 17(5)(c) and (d) of CGST Act. Court holds that denial of ITC on construction of immovable property used for renting is valid and does not violate Articles 14, 19(1)(g), or 300A.

3 Oct 2024

The case involves a challenge to the constitutional validity of clauses (c) and (d) of sub-section (5) of Section 17 of the Central Goods and Services...

High Court

High Court Quashes GST Appellate Order Against Indian Oil Corporation for Violation of Natural Justice — Pre-deposit Requirement Set Aside. Failure to Provide Personal Hearing and Reasoned Order Renders Appellate Order Unsustainable Under Section 107(11) of CGST Act, 2017.

20 Aug 2024

The petitioner, M/s Indian Oil Corporation Ltd., a public sector undertaking engaged in storage and supply of petroleum products, filed a writ petitio...

High Court

Bombay High Court Allows Appeal of Assessee in Income Tax Refund Interest Case — Refund Arising from Appellate Order Reducing Income Below Returned Income Qualifies for Interest Under Section 244A(1)(a) Irrespective of 10% Threshold. The court held that the ITAT erred in applying Section 244A(1)(b) to a refund resulting from an order giving effect to the CIT(A)'s order, and directed computation of interest from the date of payment of excess tax.

9 Feb 2024

The appellant, Ceat Limited, filed an appeal under Section 260A of the Income Tax Act, 1961 against an order of the Income Tax Appellate Tribunal (ITA...

High Court

Bombay High Court Allows Interest on Refund Under Section 244A(1)(a) of Income Tax Act, 1961 — Refund Arising from Appellate Order Reducing Income Below Returned Income Qualifies for Interest Irrespective of 10% Threshold. The court held that Section 244A(1)(a) applies to refunds of advance tax, TDS, and self-assessment tax, and interest is payable from the date of payment, not from the date of assessment.

9 Feb 2024

The appellant, Ceat Limited, filed an appeal under Section 260A of the Income Tax Act, 1961, challenging the order of the Income Tax Appellate Tribuna...

High Court

Bombay High Court Directs Issuance of Certificate Under Income Declaration Scheme, 2016 Despite Delay in Payment of Tax. Petitioner's failure to pay tax within prescribed time due to financial constraints was condoned as the scheme was beneficial and the delay was not contumacious.

2 Feb 2022

The petitioner, Kamla Chandrasingh Kabali, a spinster, could not file income tax returns for assessment years 2011-12 to 2014-15 due to unfavourable f...

Supreme Court

Supreme Court Reverses High Court's Quashing of FIR in Disproportionate Assets Case Under Prevention of Corruption Act, 1988. The Court Held That a Preliminary Inquiry Is Not Mandatory Before FIR Registration and the FIR Should Not Be Quashed as It Discloses a Cognizable Offence Based on Source Information.

8 Oct 2021

The appeal arose from a judgment of the Telangana High Court dated 11 February 2020, which allowed a writ petition filed by the respondents under Arti...

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 2015

The 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...

High Court

High Court of Karnataka Dismisses Revenue's Appeal in Income Tax Penalty Case — Tribunal's Order Upheld for Lack of Substantial Question of Law. Penalty under Section 271(1)(c) of the Income Tax Act, 1961 for alleged concealment of income was deleted by the Tribunal on finding no deliberate concealment.

11 Sep 2013

The case pertains to an appeal filed by the Revenue under Section 260A of the Income Tax Act, 1961 against the order of the Income Tax Appellate Tribu...

Supreme Court

Supreme Court Quashes Detention of Karta in Tax Recovery, Holds Manager Not Assessee for HUF Defaults. Ruling Clarifies that Under Section 222 of the Income Tax Act, 1961, Arrest and Detention Can Only Be Against the Defaulter Assessee, and the Karta of a Hindu Undivided Family is Not Deemed the Assessee Merely by Virtue of Representation.

14 Aug 1968

Background: The case involves a writ petition under Article 32 of the Constitution filed by the karta of a Hindu undivided family challenging his arre...

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