Search Results for "assessment pending"

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Search Results for "assessment pending"

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High Court

Bombay High Court Allows Appeal in Central Excise Classification Dispute — Interest Under Section 11AA Not Payable When Goods Cleared Under Provisional Assessment. Court holds that interest under Section 11AA of the Central Excise Act, 1944 is not attracted when goods are cleared pending finalisation of classification list, as the assessment is provisional.

20 Mar 2012

The appellant-assessee, originally known as Morris Electronics Ltd., was engaged in the manufacture of soft ferrite components. It filed a classificat...

High Court

Bombay High Court Quashes Interest Demand on Customs Duty for Provisional Assessment Prior to Amendment. Interest under Section 28AA of Customs Act, 1962 cannot be levied retrospectively for period before its insertion when provisional assessment under Section 18 did not provide for interest.

10 Jan 2014

The petitioner, M/s. R. K. Chemicals, a proprietorship firm, imported a consignment of Mono Sodium Glutamate in 1996. There was a dispute regarding th...

High Court

Bombay High Court Quashes Provisional Attachment and Orders Stay of Recovery in Income Tax Case — Violation of Natural Justice and Non-Compliance with CBDT Circular. The Assessing Officer's failure to record reasons and provide hearing under Section 281B, and ignoring CBDT Circular on stay of demand, led to setting aside of attachment and recovery proceedings.

26 Mar 2019

The Petitioner, Milestone Real Estate Fund, a trust, challenged the provisional attachment order dated 18.12.2018 under Section 281B of the Income Tax...

High Court

Bombay High Court Allows Petition Challenging Electricity Theft Assessment Under Section 126 of Electricity Act, 2003 — Procedural Violation Found as No Prior Notice or Opportunity of Hearing Was Given Before Provisional Assessment. The court held that the requirement of 'reasonable opportunity of being heard' under Section 126(1) is mandatory and cannot be dispensed with, quashing the assessment order and directing fresh proceedings.

22 Feb 2024

The petitioners, City Center Mall Private Limited and Shrirang Sarda, filed a writ petition under Article 226 of the Constitution of India before the ...

High Court

Bombay High Court Examines Revision Application Challenging Remand Order for Fresh Preliminary Assessment of Juvenile Accused in Murder Case. The case involves interpretation of Section 15 of the Juvenile Justice (Care and Protection of Children) Act, 2015, regarding assessment of a child's mental and physical capacity for trial as an adult.

7 May 2025

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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 2013

The 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...

High Court

Bombay High Court Quashes Provisional Attachment and Stay Rejection in Income Tax Case — Violation of Natural Justice and CBDT Circular. Petitioner's Bank Accounts Attached Without Prior Hearing; Court Directs Restoration of Status Quo Pending Appeal.

26 Mar 2019

The petitioner, Milestone Real Estate Fund, a real estate fund, challenged the provisional attachment of its assets under Section 281B of the Income T...

High Court

Bombay High Court Allows Appeal in Central Excise Case on Interest Liability for Provisional Assessment. Section 11DD of Central Excise Act, 1944 not applicable to differential duty determined on finalization of provisional assessment under Rule 9B of Central Excise Rules, 1944.

7 Oct 2014

The appellant, Godrej Industries Limited, was engaged in the manufacture of Liquid Hair Dye during the period from September 1982 to March 1985. The d...

High Court

High Court of Karnataka Passes Order in Writ Petition by Company Challenging Rejection of Application Under Industrial Park Scheme, 2002. Petitioner's Application Dated 15.12.2006 Under IPS 2002 Was Rejected on Ground That Scheme Expired on 31.03.2006.

17 Sep 2024

The petitioner, a private limited company, proposed to set up an industrial park named 'Salarpuria Touch Stone' in Bangalore under a Joint Development...

High Court

Bombay High Court Allows Writ Petition Against Bank Attachment During Pendency of Appeal — Income Tax Recovery Must Await Appellate Decision. The Court held that recovery proceedings under Section 220(6) of the Income Tax Act, 1961 should not be pursued when an appeal is pending, especially when a similar issue was decided in favour of the assessee for a prior assessment year.

15 Dec 2020

The petitioner, Siolim Urban Co-op. Credit Society Ltd., challenged the attachment of its bank accounts by the Income Tax Department for recovery of t...

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