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Failure on the part of the Assessee to pay the tax in its entirety in respect of the declaration made under section 183 would be deemed to have never been made under the IDS.
Sunil Wamanrao Sakore Vs Union of India
(2023) TaxCorp(LJ) 31535 (HC-BOMBAY)
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Not only information to be provided but also the material relied upon by the Revenue shall be provided to enable the Assessee to file an effective reply.
Anurag Gupta Vs Income Tax Offcer
(2023) TaxCorp(LJ) 31456 (HC-BOMBAY) · Section 148A(b)
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Reassessment in the name of non-existent company, despite the Revenue being diligently informed about the scheme of amalgamation, is invalid and liable to be quashed.
Sterlite Technologies Limited Vs The Deputy Commissioner of Income tax
(2023) TaxCorp(LJ) 31308 (HC-BOMBAY)
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The dates of the transactions in regard to the Benami properties was indeed before coming into force the 2016 Amendment Act.
Parvesh Construction Pvt. Ltd. & ors Vs Union of India & ors.
(2023) TaxCorp(LJ) 31268 (HC-BOMBAY)
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Appropriate application of the law and correct advise to the concerned officer can save a lot of litigation and burden on the court as well as agony to the citizens.
Lehman Brothers Investments Pte.Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31150 (HC-BOMBAY) · Section 148
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Once the Assessee discharged the initial burden under Section 179, it was Revenue’s responsibility to show as to how a gross neglect, misfeasance or breach of duty would be attributed to the Assessee, which the Revenue failed to establish in the present case.
Geeta P. Kamat Vs Principal Commissioner of Income-tax
(2023) TaxCorp(LJ) 31149 (HC-BOMBAY)
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Once it is established that ASB exists to provide education and not for profit, the exemption cannot be denied.
Laura Entwistle and others Vs The Union of India
(2023) TaxCorp(LJ) 31139 (HC-BOMBAY)
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AAR failed to consider Circular No. 682 of 1994, Circular No. 789 of 2000, the Press Release on TRC, SC rulings in Azadi Bachao Andolanand Vodafone International, the applicability of the LOB clause which clearly grandfathers investments made before Apr 1, 2017.
Bid Services Division (Mauritius) Limited Vs Authority for Advance Ruling
(2023) TaxCorp(LJ) 31120 (HC-BOMBAY)
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The word 'is received' under Section 153(3) cannot be construed to mean 'till it is received' as such interpretation would extend the limitation in perpetuity which contrary to intention of legislature.
Late Mr. Lakhpatrai Agarwal through L/H Sunil L. Agarwal Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31010 (HC-BOMBAY) · Section 153(3)
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The CBDT Circular referred to the MCI Regulations after its amendment in 2009 and, therefore, neither the Circular nor Regulation 6.8 incorporated w.e.f. Dec 14, 2009 would be applicable to the instant case pertaining to AY 2008-09.
ABBOTT INDIA LIMITED, (As successor of Solvay Pharma India Ltd.) Vs The Assistant Commissioner of Income-tax
(2023) TaxCorp(LJ) 30981 (HC-BOMBAY)
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HC - Bombay HC Quashes Reassessment Proceedings Due to Unsigned Notice, Invalidating Jurisdiction.
Prakash Krishnavtar Bhardwaj Vs Income Tax Oficer
(2023) TaxCorp(LJ) 30783 (HC-BOMBAY) · Section 292B
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Revenue is directed to consider Assessee’s rectification application within a period of three months from passing this order and pass a speaking order with respect to contingent liability of Rs.42.94 Cr.
Sodexo India Services Private Limited Vs CENTRALIZED PROCESING CENTRE AND OTHERS
(2022) TaxCorp(LJ) 30669 (HC-BOMBAY) · Section 143(1)
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CIT(A) is directed to decide the application under Rule 46A for admission of additional evidence as well as appeal within 3 months.
Humuza Consultants Vs Assistant Commissioner of Income Tax
(2022) TaxCorp(LJ) 30651 (HC-BOMBAY)
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The draft assessment order issued earlier was conspicuously silent on the issue of depreciation of goodwill and would not make the subsequent order of assessment good, without there being a satisfactory compliance with the provisions of Section 144B(1)(xvi).
Acme Housing India Private Limited. Vs National Faceless Assessment Centre and 3 Others
(2022) TaxCorp(LJ) 30632 (HC-BOMBAY) · Section 144B(1)(xvi)
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The time that was made available to the petitioner to file its response to the show cause notice was quite inadequate and illusory and therefore, the principles of natural justice can be said to have been violated.
CS & Sons Vs The National Faceless Assessment Centre, Delhi & Ors.
(2022) TaxCorp(LJ) 30625 (HC-BOMBAY) · Section 144B
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Substantial justice cannot be defeated by technical considerations of delay, where there is no deliberate delay or delay on account of negligence or on account of malafide.
Bhatewara Associates Manik Vs Union of India
(2022) TaxCorp(LJ) 30624 (HC-BOMBAY)
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ITAT would not be able to take a contrary view in the appeal preferred by the Assessee, having already expressed an opinion in the appeal preferred by the Revenue.
Linklaters Vs The Deputy Director of Income Tax
(2022) TaxCorp(LJ) 30569 (HC-BOMBAY)
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UOI is directed to place on record the relevant documents resulting in Notification No. 79/2017 dated October 13, 2017 by November 14, 2022.
Sanathan Textile Pvt Ltd vs. UOI & Anr. The matter is before Division Bench comprising
(2022) TaxCorp(LJ) 30430 (HC-BOMBAY)
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The case of the petitioner on financial stringency is not at all considered in the perspective it ought to have been considered by the Principal Commissioner, after applying his mind to the specific plea as taken by the petitioners in that regard.
Tungabhadra Minerals Private Limited Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30327 (HC-BOMBAY)
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Once an enquiry is conducted during assessment proceeding, insufficient or inadequate enquiry or improper enquiry could not be a ground to invoke power under Section 263 and this case is not a case of no enquiry.
Shivshahi Punarvasan Prakalp Ltd Vs The Pr. Commissioner of Income Tax-14
(2022) TaxCorp(LJ) 29959 (HC-BOMBAY) · Section 263
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