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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)
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The Revenue considered the total weight of the excess jewellery as gold and failed to consider the other impurities and precious and semi-precious stones and other metals used in such jewellery.
Cholaji Kanniyalal Vs Assistant Commissioner of Income Tax
(2023) TaxCorp(LJ) 31457 (HC-MADRAS)
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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)
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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
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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)
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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)
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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)
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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)
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Applicability of the principles of natural justice and fair play, depends on the facts and circumstances of each case and is subjected to statutory provisions.
Dinesh Chand Surana Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 30382 (HC-MADRAS)
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Notices under Sections 143(2) and 144C stand on a different footing and cannot be equated with a SCN/DAO, to be issued prior to completion of faceless assessment.
P.T.Lee Chengalvaraya Naicker Trust Vs The Income Tax Officer
(2022) TaxCorp(LJ) 30337 (HC-MADRAS)
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Unless a contribution is made gratuitously and without consideration, it cannot be treated as voluntary contributions for the purpose of exemption of tax under Sections 11 and 12.
MAC Public Charitable Trust Vs Commissioner of Income Tax
(2022) TaxCorp(LJ) 30328 (HC-MADRAS)
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Section 41 has to be considered as a complete code by itself and Section 41(1) cannot be read in isolation with Section 41(4).
Sundaram Finance Ltd Vs The Joint Commissioner of Income Tax
(2022) TaxCorp(LJ) 30249 (HC-MADRAS)
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Assessee is permitted to raise all the contentions including limitation aspect as well as objections for reopening the assessment w.r.t reasons furnished along with order dated 06.01.2022, as per the order of the learned Judge in WP.No.7929.
PayPal India Private Limited Vs Additional/Joint/Deputy/Assistant Commissioner of Income Tax/Income Tax Officer National Faceless Assessment Centre
(2022) TaxCorp(LJ) 30178 (HC-MADRAS)
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The alienation of the property by an assessee shall not be void if made for adequate consideration and without priorly receiving any notice from the Revenue about the pendency of the assessment proceedings or notice of any tax liability.
Pradeep Alexander Vs The Tax Recovery Officer
(2022) TaxCorp(LJ) 30069 (HC-MADRAS)
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Though the special audit report is not binding on the Revenue, the reasons for discarding it have to be recorded by the AO after proper discussion and cannot be discarded summarily.
SRS Mining Vs The Union of India
(2022) TaxCorp(LJ) 29866 (HC-MADRAS)
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The time-limit for filing appeal would start running only from the the date of receipt of the order and not the date of order and any other interpretation would result in incongruity and absurdity and ought to be avoided.
Anuttam Academic Institutions Vs Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29827 (HC-MADRAS)
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No interest is chargeable under Section 234B for sums on which tax was not deducted by the payer but the tax was subsequently paid by the payee as held by SC in Mitsubishi Corporation.
Van Oord ACZ Marine Contractors BV Vs The Chief Commissioner of Income Tax-I
(2022) TaxCorp(LJ) 29785 (HC-MADRAS)
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The applicability of the principles of natural justice and fair play, depends on the facts and circumstances of each case and is subjected to statutory provisions.
Marg Projects and Infrastructure Ltd Vs The Deputy Commissioner of Income Tax
(2022) TaxCorp(LJ) 29669 (HC-MADRAS)
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The paradox in the functioning of settlement commission, comprising of senior members from the department, deviating from the neutrality of a quasi-judicial authority, would have invited our much attention if it had not been abolished and replaced with interim board.
K.S. Thirumalaivasan Vs The Chairman Income Tax Settlement Commission
(2022) TaxCorp(LJ) 29661 (HC-MADRAS)
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There is enough material to proceed against the Assessee for non-filing of return which is punishable under Section 276CC and for furnishing the return belatedly with suppressed income, which is punishable under Section 276C(1).
Anjuga Selvi Alagiri Vs The Deputy Director of Income Tax
(2022) TaxCorp(LJ) 29646 (HC-MADRAS)
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