Daily Archives: March 29, 2020

New claim can be filed in Return for deduction u/s 153A : HC

By | March 29, 2020

  HIGH COURT OF BOMBAY Principal Commissioner of Income-tax, Central-2 v. JSW Steel Ltd. UJJAL BHUYAN AND MILIND N. JADHAV, JJ. IT APPEAL NO. 1934 OF 2017 FEBRUARY  5, 2020 A.R. Malhotra for the Appellant. JUDGMENT Milind N. Jadhav, J. – The present appeal under section 260A of the Income-tax Act, 1961 takes exception to the order dated 28-9-2016… Read More »

Goods seized, Owner can prove his innocence before GST Authorities : HC

By | March 29, 2020

  HIGH COURT OF ALLAHABAD Vajid v. State of U.P. MUNISHWAR NATH BHANDARI AND MANISH KUMAR, JJ. MISC. BENCH NO. 34650 OF 2019 JANUARY  23, 2020 N.C. Gupta, Manish Nigam and Tushar Kant Gupta for the Petitioner. ORDER 1. By this writ petition, a prayer is made for release of vehicle bearing U.P.-32 CN-5694 ceased by the respondents. It is when the… Read More »

No Revision u/s 263 if AO conducted required enquiry : ITAT

By | March 29, 2020

  IN THE ITAT MUMBAI BENCH ‘D’ Dena Bank v. Principal Commissioner of Income-tax – 2, Mumbai G. MANJUNATHA, ACCOUNTANT MEMBER AND RAVISH SOOD, JUDICIAL MEMBER IT APPEAL NO. 2159 (MUM.) OF 2018 [ASSESSMENT YEAR 2014-15] JANUARY  23, 2020 S. Ananthan and Mrs. Lalitha Rameswaran, CA’s for the Appellant. Manoj Kumar Singh and Kumar Padmapani Bora for the Respondent. ORDER G. Manjunatha, Accountant… Read More »

whether GST proceeding are covered in moratorium order for Corporate Debtors, case remanded back : HC

By | March 29, 2020

Case remanded to GST Authority to examine whether order of moratorium also covered pending GST proceeding: HC HIGH COURT OF GAUHATI National Plywood Industries Ltd. v. Union of India ACHINTYA MALLA BUJOR BARUA, J. W.P. (C). NO. 1059 OF 2020 FEBRUARY  17, 2020 M. Kataki, Adv. for the Petitioner. JUDGMENT 1. Heard Mr. M Kataki, learned counsel… Read More »