-
HC - Madras HC Dismisses Appeal Due to 1072 Days' Delay: Assessee's 'Rip Van Winkle' Attitude Not Countenanced.
Royal Stitches P Ltd Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32535 (HC-MADRAS)
-
HC - Madras High Court Condemns Repeated Reassessments: Department's Misuse of Ashish Agarwal's Liberty Rejected.
VELLORE INSTITUTE OF TECHNOLOGY VERSUS ASSISTANT COMMISSIONER OF INCOME TAX (EXEMPTIONS) , INCOME TAX DEPARTMENT, CHENNAI
(2023) TaxCorp(LJ) 32510 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90773&Category=Judgment&CategoryType=Zip
-
HC - Court Dismisses IDFC's Reassessment Over Lack of New Evidence.
IDFC Limited Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32488 (HC-MADRAS)
-
HC - Analysis of Madras High Court Decision on Time Limit for Completion of Assessment u/s 153A.
M/S. AGNI ESTATES AND FOUNDATIONS PRIVATE LIMITED. REPRESENTED BY ITS AUTHORIZED SIGNATORY, MR. T.G. BALAJI VERSUS DEPUTY COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE 2 (1), CHENNAI
(2023) TaxCorp(LJ) 32484 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=90737&Category=Judgment&CategoryType=Zip
-
HC- Madras High Court Affirms Temporary Seizure of Assets under Benami Law During Directorial Detainment.
M. Kumudhavalli Vs Joint Commissioner of Income Tax
(2023) TaxCorp(LJ) 32150 (HC-MADRAS)
-
HC - Dismissal of Delay Condonation Petition by Madras HC due to Lack of 'Bona Fide' Reasons.
Siva Industries and Holdings Ltd Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32116 (HC-MADRAS)
-
HC - FinMin & CBDT to Expedite Decision on TN Govt.'s Request to Exempt PACS from Sec. 194N. The TDS provision applies to cash withdrawals from the Central Cooperative Bank for further distribution to beneficiaries by the PACS.
Erode Mavatta Valamana Thodakka Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32048 (HC-MADRAS) · Section 194N
-
HC - Madras HC Quashes Assessment Due to Lack of Proof for Delivery of Show Cause Notice and Draft Order.
Kothandaraman Praesh Vs The Additional /Joint/Deputy/Assistant Commissioner of Income Tax, Income Tax Officer, National e-Assessment Centre
(2023) TaxCorp(LJ) 32037 (HC-MADRAS)
-
HC - Madras HC: Quashes Tax-Evasion Prosecution as ITAT Exonerated Assessee from Penalty.
TVH Energy Resources Pvt. Ltd Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32023 (HC-MADRAS)
-
HC - Madras HC Upholds Prosecution: 'Culpable Mental State' Determined During Trial; Burden was shifted to the Assessee through the statutory presumption in Section 278E, which could only be addressed through evidence during the trial and not through a petition under Section 482 of the CrPC.
D.M.Kathir Anand Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31954 (HC-MADRAS)
-
Ruling does not give to a general principle that, a notice under Section 143(2) which is couched in general terms would lose veracity under the Act and would compromise the fate of an assessment that follows.
Angusamy Gounder Subbu Rathinamun Vs The Assistant Commissioner
(2023) TaxCorp(LJ) 31802 (HC-MADRAS) · Section 143(2)
-
The Assessee is at liberty to produce records, especially, the guideline value provided by the concerned authority and thereafter Revenue is required to pass assessment order on merits by taking appropriate fact.
R. Rajasekaran Vs The Additional Commissioner of Income tax
(2023) TaxCorp(LJ) 31674 (HC-MADRAS)
-
In today’s time of advancement technology, it becomes incumbent on the Assessee to supply proper credentials, including email ID and mobile numbers to the Income Tax Department.
Manas Vs Income Tax Officer
(2023) TaxCorp(LJ) 31564 (HC-MADRAS)
-
Admittedly the second show cause notice provided only 13 hours to respond which is clear violation of the principles of natural justice.
Sundaresan Suresh Kumar Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31496 (HC-MADRAS)
-
Toll roads and toll bridges are neither tangible nor intangible assets of the construction companies entering into concessionaire agreements with the Government.
Naramada Infrastructure Construction Enterprises Limited Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31071 (HC-MADRAS)
-
Search and seizure action, being highly intrusive in nature, must be conducted scrupulously in line with the parameters set out under the Statute and applicable Rules.
Anil Jain Vs Principal Director General of Income Tax
(2023) TaxCorp(LJ) 31033 (HC-MADRAS) · Sections 120, 132
-
The Assessee cannot contend that he was not afforded a personal hearing since he was granted several opportunities to respond to the notices under Section 142(1) and 143(2), which the Assessee failed to respond to.
Suyambulingam Suresh Vs The Income Tax Officer
(2023) TaxCorp(LJ) 31018 (HC-MADRAS)
-
Appellate authority is directed to exclude the period from the date of filing of writ petition till the date of passing of this order, while calculating the period of limitation for filing an appeal.
Muhavoor Primary Agricultural Cooperation Society Ltd Vs The Income Tax Officer
(2023) TaxCorp(LJ) 30963 (HC-MADRAS)
-
Only a primary society engaged in supplying milk by its members is entitled for deduction under Section 80P(2)(b)(i) and not the union of primary societies.
The Salem District Co-op. Milk Producers Union Ltd Vs The Commissioner of Income Tax
(2022) TaxCorp(LJ) 30674 (HC-MADRAS) · Section 80P(2)
-
Revenue had recorded cogent reasons for initiation of search which was based on information in possession with the Revenue.
Chandran Somasundaram & Others Vs The Principal Director of Income Tax
(2022) TaxCorp(LJ) 30420 (HC-MADRAS)
Headnote lines are open to everyone. The full headnote and the judgment text open with a subscription — see plans or sign in.