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High Court of Karnataka Dismisses Revenue's Appeal in Service Tax Case — Notification 8/2005-ST Held Conditional. CESTAT order setting aside demand against assessee upheld as notification required fulfillment of conditions for exemption.

The Commissioner of Central Excise, Bangalore-II, filed appeals under Section 35G of the Central Excise Act, 1944, challenging a common order dated 12...

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Madras High Court Allows Writ Petitions Seeking Compliance with BIFR Rehabilitation Scheme and Quashes Pre-deposit Order in Customs Dispute. Merger of Sick Company with Petitioner Under SICA Extinguishes Pre-deposit Liability, and Revenue Authorities Are Bound by the BIFR Scheme.

The petitioner, SMS Lifesciences India Limited, filed two writ petitions. The first sought a writ of mandamus directing respondents 1 to 3 (Director G...

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Bombay High Court Allows Writ Petitions Challenging GST Assessment Orders for Violation of Natural Justice. Orders set aside as show cause notices and assessment orders were uploaded on GST portal without proper communication to petitioners, violating principles of natural justice.

The Bombay High Court disposed of a batch of writ petitions challenging assessment orders passed under the Central Goods and Services Tax Act, 2017 (C...

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Bombay High Court Allows Petition Against Railway Eviction Notice for Non-Compliance with Statutory Requirements. Notice under Section 4 of the Railway Land (Unauthorised Occupation) Act, 1966 must specify the period of occupation and be served on the person in occupation.

The petitioners, Bhupendra Villa Premises Co-operative Society Limited, M/s. Ramesh Builders, and Rajen Harshadlal Sanghvi, filed a writ petition unde...

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High Court of Karnataka Quashes Criminal Proceedings Against Assessee for Delay in Filing Income Tax Return Due to Lack of Mens Rea and Departmental Delay. Section 276CC of Income Tax Act, 1961 requires wilful failure to furnish return; mere delay without culpable mental state does not constitute offence.

The petitioner, Rajkumar Agarwal, proprietor of Sainath Stone Crusher, filed four criminal petitions under Section 482 of the Code of Criminal Procedu...

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Bombay High Court Dismisses Petition Challenging Search Warrant Under Section 132 of Income Tax Act, 1961 — No Violation of Natural Justice as Assessee Was Heard Before Assessment Orders Were Passed.

The petitioner, Hemendra Ranchhoddas Merchant, an erstwhile partner of a dissolved firm and now proprietor of M/s. Sriram Warehousing Corporation, fil...

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High Court of Karnataka Quashes Reassessment Order in VAT Case Due to Limitation Bar — Reassessment Order Passed Beyond 5-Year Limitation Under Section 39(1) of KVAT Act, 2003 Cannot Be Sustained Despite Court Direction. Court Directions Cannot Extend Statutory Limitation Period.

The petitioner, M/s. Federal Mogul Goetze (India) Ltd., filed writ petitions under Articles 226 and 227 of the Constitution of India challenging the r...

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Bombay High Court Quashes Section 179 Order Against Former Director for Tax Dues of Company — No Evidence of Neglect or Misfeasance. Director Who Resigned Before Relevant Assessment Year Cannot Be Held Liable for Company's Tax Default Under Section 179 of Income Tax Act, 1961.

The petitioner, Dinesh T. Tailor, was appointed as an Additional director of Yazad Investment & Finance Private Limited on 2 January 1987. He signed a...