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HC - Madras High Court Upholds Prosecution Under Section 276CC for Non-Filing of Income Tax Return.
R.P. DARRMALINGAM VERSUS ASSISTANT COMMISSIONER OF INCOME TAX, CENTRAL CIRCLE, CHENNAI
(2023) TaxCorp(LJ) 32748 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91203&Category=Judgment&CategoryType=Zip
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HC - Madras HC Rules Filing Form-67 Post-ITR But Pre-Intimation as Sufficient for FTC Claims; Deems Rule 128 Directory.
Duraiswamy Kumaraswamy Vs The Principal Commissioner of Income Tax - 8
(2023) TaxCorp(LJ) 32734 (HC-MADRAS)
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HC - Madras HC Upholds Prosecution for Delayed ITR Filing and Income Concealment.
R. P. Darrmalingam Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32721 (HC-MADRAS)
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HC - Madras High Court Upholds Prosecution in Tax Evasion Case Despite Ongoing Revisionary Proceedings.
R. Revathy Vs The Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 32709 (HC-MADRAS)
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HC - Madras High Court Clarifies Scope of Rule 112F, Upholds Post-Search Assessments Unrelated to Election Seizures.
St. Antony Educational and Social Society Vs The Central Board of Direct Tax
(2023) TaxCorp(LJ) 32687 (HC-MADRAS)
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HC - Madras High Court Overturns Assessment Order, Cites Procedural Violations and Unreasonable Timeframe for Response.
DEVENDRAN COAL INTERNATIONAL PRIVATE LIMITED, REPRESENTED BY ITS MANAGING DIRECTOR, R. RATHNAMALA. VERSUS THE INCOME TAX OFFICER, THE DEPUTY COMMISSIONER OF INCOME TAX, THE PRINCIPAL COMMISSIONER OF INCOME TAX-1
(2023) TaxCorp(LJ) 32655 (HC-MADRAS) · https://taxcorp.in/FileOpenDT.aspx?ID=91020&Category=Judgment&CategoryType=Zip
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HC - Madras HC Stalls Prosecution for Tax-Evasion: Awaits Fresh Assessment Verdict.
S. Arputharaj Vs The Deputy Commissioner of Income Tax
(2023) TaxCorp(LJ) 32608 (HC-MADRAS)
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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)
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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
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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)
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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
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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)
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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)
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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
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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)
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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)
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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)
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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)
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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)
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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)
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