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As per the provisions of Section 144(B), when the hearing has been envisioned and incorporated, it is imperative to observe the principles of natural justice as stipulated.
Dr K R Shroff Foundation Vs ADDITIONAL/ JOINT/ DEPUTY/ ASSISTANT COMMISSIONER OF INCOME TAX/ INCOME TAX OFFICER
(2022) TaxCorp(LJ) 28778 (HC-GUJARAT)
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Merely because while framing assessment for the subsequent year, the Assessing Officer noticed certain irregularity in the claim by itself would not be sufficient to satisfy requirements of the proviso to Section 147.
Gujarat Ambuja Exports Ltd Vs THE ASSISTANT COMMISSIONER OF INCOME TAX
(2022) TaxCorp(LJ) 28623 (HC-GUJARAT) · Sections 148, 80IA
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The CIT is justified in rejecting revision application where the assessee raised the claim of deduction under Section 80-IB(10) for the first time in revision proceedings.
Rachna Infrastructure Pvt. Ltd Vs PR. COMMISSIONER OF INCOME TAX 3
(2022) TaxCorp(LJ) 28541 (HC-GUJARAT) · Section 80A(5)
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The proceedings before the DRP do get circumscribed by the limits of time imposed by Section 153 of the Act.
M/S. SABIC INNOVATIVE PLASTICS INDIA PRIVATE LIMITED VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CIRCLE 2 (1) (1)
(2022) TaxCorp(LJ) 28538 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=86719&Category=Judgment&CategoryType=Zip
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Condition precedent for resorting to the reopening of assessment under Section 147 of the Act are not satisfied in the present case.
SURANI STEEL TUBES LIMITED VERSUS THE INCOME TAX OFFICER, WARD-1
(2022) TaxCorp(LJ) 28487 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=86662&Category=Judgment&CategoryType=Zip
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The provisional attachment of the subject land under Section-281B of the Act at the instance of the revenue is not sustainable in law.
M/S. RAGHUNANDAN ENTERPRISE VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE -4, SURAT
(2022) TaxCorp(LJ) 28423 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=86617&Category=Judgment&CategoryType=Zip
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Mere absence of words 'power to grant stay' in Section 251 of the Act cannot mean that such powers are specifically excluded from the jurisdiction of the first appellate authority.
Harsh Dipak Shah Vs UNION OF INDIA
(2020) TaxCorp(LJ) 28376 (HC-GUJARAT)
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The powers of provisional attachment are drastic powers and should be exercised in appropriate cases for proper reasons.
Raghunandan Enterprise Vs ASSISTANT COMMISSIONER OF INCOME TAX
(2020) TaxCorp(LJ) 28374 (HC-GUJARAT)
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If any steps are taken for recovery, Assessee may file an application before the AO requesting to keep the demand in abeyance and grant stay on recovery atleast till the time the application that may be filed by the writ-applicant under Section 119 before the Chief Commissioner is decided one way or the other.
Rajkamal Healds And Reeds Pvt. Ltd Vs ASSISTANT DIRECTOR OF INCOME TAX
(2022) TaxCorp(LJ) 28367 (HC-GUJARAT) · Section 119(2)(b)
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The controversy surrounding the alleged technical glitches in the income tax portal stands resolved.
The Southern Gujarat Income Tax Bar Association Vs UNION OF INDIA & 1 other(s)
(2022) TaxCorp(LJ) 28226 (HC-GUJARAT)
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HC - Since ITAT has condoned the delay in filing appeal by a speaking order, HC sets aside rejection of Assessee’s application under VsV Act.
Maheshbhai Shantilal Patel Vs THE PRINCIPAL COMMISSIONER OF INCOME TAX, CENTRAL
(2021) TaxCorp(LJ) 27363 (HC-GUJARAT)
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If substantial new material is found in the form of information on the basis of which the assessing authority can form a belief that the income of the petitioner has escaped assessment, it is always open for the assessing authority to reopen the assessment.
ANDERSON BIOMED PRIVATE LIMITED VERSUS THE ASSISTANT COMMISSIONER OF INCOME TAX, CIRCLE 1 (1) (1)
(2021) TaxCorp(LJ) 27002 (HC-GUJARAT) · https://taxcorp.in/FileOpenDT.aspx?ID=85339&Category=Judgment&CategoryType=Zip
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The power to rectify an order u/s 254(2) is extremely limited. It does not extend to correcting the errors of law or re-appreciating the factual findings.
Vrundavan Ginning And Oil Mill Vs ASST. REGISTRAR / PRESIDENT & 3 other(s)
(2021) TaxCorp(LJ) 26431 (HC-GUJARAT) · Section 254(2)
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It cannot be said that, the impugned notice issued under Section 148 of the Act is without jurisdiction and contrary to Section 147 of the Act and/or bad in law.
Cemach Machineries Ltd Vs THE INCOME TAX OFFICER
(2021) TaxCorp(LJ) 26368 (HC-GUJARAT) · Section 151
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It is clear that after making a declaration under the IDS, the petitioner is duty bound to effect timely payment of liability under IDS and therefore, the impugned order is legal and valid.
Yogesh Roshanlal Gupta Vs CENTRAL BOARD OF DIRECT TEXES
(2021) TaxCorp(LJ) 26245 (HC-GUJARAT)
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Extension of due date for filing ROI: (i) The CBDT has vide order dated 11.01.2021 decided not to grant further extension of time. The Court cannot go into the issues which weighed with the CBDT in taking the decision and substitute the same with its own view. Interference by the Court, at this point of time, in matters relating to the Revenue may have far reaching implications. It may upset the entire functioning of the Government and may lead to undesirable results. (ii) However, the CBDT may consider issuing an appropriate circular taking a lenient view as regards the consequences of late filing of the Tax Audit Reports as provided u/s 271B of the Act. We leave it to the better discretion of the CBDT.
The All Gujarat Federation Of Tax Consultants vs. Union Of India
(2021) TaxCorp(LJ) 25000 (HC-GUJARAT)
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The petition for seeking an extension of Due date for Tax Audit Reports & Income Tax Returns has been rejected.
THE ALL GUJARAT FEDERATION OF TAX CONSULTANTS
(2021) TaxCorp(LJ) 24993 (HC-GUJARAT) · 271B
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Though the CBDT has extended the due dates for filing the ITR & TAR to 10.01.2021 & 15.02.2021 due to the Covid-19 pandemic situation, it should look into the question of further extension bearing in mind that the time period for the officials of the tax department has been extended upto 31.03.2021. Some extension deserves to be considered in accordance with law.
The All Gujarat Federation Of Tax Consultants vs. Union Of India
(2021) TaxCorp(LJ) 24991 (HC-GUJARAT)
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Powers of CBDT are beneficial in nature to be exercised for proper administration of fiscal law so that undue hardship may not be caused to the taxpayers the purpose is of just, proper and efficient management of the work of assessment and the public interest.
THE ALL GUJARAT FEDERATION OF TAX CONSULTANTS Vs UNION OF INDIA
(2021) TaxCorp(LJ) 24984 (HC-GUJARAT)
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Revenue passed a penalty order u/s 271(1)(c) and initiated criminal proceedings u/s 276C(2) on the demand arising out of CIT(A) order.
HEMAL MANUBHAI PATEL Vs STATE OF GUJARAT
(2020) TaxCorp(LJ) 24701 (HC-GUJARAT)
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