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Landmark Rulings

Madras High Court — Direct Tax

721 rulings

  1. Madras High Court · 04 Jul 2024
    Madras High Court Remands Section 69A Addition Matter; Upholds Section 56(2) Addition Despite Mention of Different Provision in SCN

    R.Chitra Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 34232 (HC-MADRAS) · Section 69A

  2. Madras High Court · 17 Jun 2024
    HC - Madras HC Treats Sec.148A(d) Order as SCN, Sets Aside Single Judge Order, and Remands Matter with Partial Relief to Assessees.

    Satluj Credit & Holdings Private Limited Vs Income Tax Officer

    (2024) TaxCorp(LJ) 34116 (HC-MADRAS) · Section 148A(d)

  3. Madras High Court · 17 Jun 2024
    Madras HC Dismisses Writ Petition Seeking Arbitrator Appointment for Credit Score Non-Updation Dispute

    V. Ramalingam Vs The Reserve Bank of India

    (2024) TaxCorp(LJ) 34115 (HC-MADRAS)

  4. Madras High Court · 11 Jun 2024
    Bribery Allegations Quashed: Madras HC Gives Relief to Assessees

    Sunil Khetpalia Vs The Inspector of Police

    (2024) TaxCorp(LJ) 34076 (HC-MADRAS)

  5. Madras High Court · 18 Apr 2024
    HC - Madras High Court Orders Reassessment Due to Non-Consideration of Key Documents.

    MANICKAM MALU PRASANNA VERSUS THE ASSESSMENT UNIT, THE INCOME TAX OFFICER, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1, COIMBATORE

    (2024) TaxCorp(LJ) 33740 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=92335&Category=Judgment&CategoryType=Zip

  6. Madras High Court · 13 Apr 2024
    Madras HC: Failure to Request Personal Hearing Through Prescribed Mode Not Fatal in Faceless Assessment.

    Bay-Forge Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer

    (2024) TaxCorp(LJ) 33715 (HC-MADRAS)

  7. Madras High Court · 13 Apr 2024
    HC - Madras HC Quashes Final Order Under Faceless Assessment Scheme Due to Non-Issuance of Draft Order.

    Prakash Chand Jain Vs The Additional/ Joint/ Deputy/ Assistant Commissioner of Income Tax/ Income Tax Officer

    (2024) TaxCorp(LJ) 33714 (HC-MADRAS)

  8. Madras High Court · 20 Mar 2024
    Madras High Court: Section 153C Assessment Limitation Not Shortened by Super Malls Judgment, Finance Act 2022 Amendment on 'Books of Account' Retrospective.

    LKS Gold House Private Limited Vs The DCIT

    (2024) TaxCorp(LJ) 33577 (HC-MADRAS) · Section 153C

  9. Madras High Court · 20 Mar 2024
    HC - Madras High Court Waives 10% Pre-Deposit Condition for Cooperative Bank's Appeal, Modifies Single Judge's Order.

    The Salem Urban Co-operative Bank limited Vs The ITO

    (2024) TaxCorp(LJ) 33576 (HC-MADRAS)

  10. Madras High Court · 16 Mar 2024
    HC - Madras High Court Confirms Property Attachment for Tax Recovery, Clarifies Third Party's Right to Claim Ownership through Civil Suit.

    K. N. Subramaniam Vs The PCIT

    (2024) TaxCorp(LJ) 33556 (HC-MADRAS)

  11. Madras High Court · 16 Mar 2024
    HC - Madras High Court Quashes Reassessment on Non-Existent Firm, Finds Revenue Informed of Conversion to Company.

    NRP Projects P. Ltd Vs ACIT

    (2024) TaxCorp(LJ) 33554 (HC-MADRAS)

  12. Madras High Court · 12 Mar 2024
    HC - Madras HC Directs Processing of NRI's Delayed ITRs, Accepts COVID-19 as 'Genuine Hardship'.

    Shri Nivas Vs The Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33521 (HC-MADRAS)

  13. Madras High Court · 11 Mar 2024
    HC - Madras HC Directs Re-Adjudication in Post-Search Assessment, Holds Revenue Bound by CBDT's Digital Evidence Investigation Manual.

    Saravana Selvarathnam Retails Private Limited Vs The Commissioner of Income Tax Appeals

    (2024) TaxCorp(LJ) 33511 (HC-MADRAS)

  14. Madras High Court · 11 Mar 2024
    HC - Madras HC Upholds Rectification Proceedings for Issues Not Considered in 'Limited Scrutiny' Assessment.

    Sabari Alloys & Metals India Private Limited Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33510 (HC-MADRAS)

  15. Madras High Court · 07 Mar 2024
    HC - Madras HC Upholds Prosecution for Non-Filing of ITR, Directs Trial Completion Within 3 Months.

    Vinayagam Sabarisanthanakrishnan Vs The Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33487 (HC-MADRAS)

  16. Madras High Court · 07 Mar 2024
    HC - Madras HC Quashes Reassessment Proceedings Revived by Ashish Agarwal for Non-Adherence to Sec. 151 Mandate.

    FIVES India Engineering & Projects Private Limited Vs The Income Tax Officer

    (2024) TaxCorp(LJ) 33484 (HC-MADRAS) · Section 151

  17. Madras High Court · 28 Feb 2024
    HC - Madras HC Upholds Tax Demand, Highlights Importance of Documentation for Assessees.

    Mundhra Exim Private Limited Vs National Faceless Assessment Centre

    (2024) TaxCorp(LJ) 33427 (HC-MADRAS)

  18. Madras High Court · 08 Feb 2024
    Madras High Court Quashes Assessment Order Post-Amalgamation, Directs Reassessment Based on Consolidated Return

    Pallava Textiles Private Limited Vs Assistant Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33278 (HC-MADRAS)

  19. Madras High Court · 31 Jan 2024
    HC - Madras High Court Allows Singaporean Company's Delayed ITR Filing for Refund Claim, Imposes Rs. 50,000 Cost per Petition.

    Tiong Woon Project & Contracting Pte. Ltd Vs The Central Board of Direct Taxes

    (2024) TaxCorp(LJ) 33226 (HC-MADRAS)

  20. Madras High Court · 20 Jan 2024
    Madras High Court Orders 6% Interest on Delayed Tax Refund to Non-Resident Due to CPC's Delay in SWIFT Code and IBAN Processing

    Coda Global LLC Vs The Deputy Commissioner of Income Tax

    (2024) TaxCorp(LJ) 33170 (HC-MADRAS)

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