Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Writ Petition Maintained Under Article 226 Cannot Bypass Efficacious Remedy of GST Appellate Tribunal under Section 112 Issue Whether a taxpayer can invoke the writ jurisdiction of the High Court under Article 226 to challenge an appellate order… Read More »
Acquisitions made by a father in the name of minor sons fall within statutory exceptions and do not constitute Benami transactions. Acquisitions made by a father in the name of minor sons fall within statutory exceptions and do not constitute Benami transactions. Issue Whether property acquisitions made by a father in the name of his… Read More »
Addition Under Section 68 Deleted as Penny Stock Finding Lacked Independent Enquiry and Transacted via Bank and Demat Issue Whether an addition under Section 68 treating long-term capital gains from share transactions as non-genuine penny stock gains can be sustained when based solely on Investigation Wing reports without independent verification by the Assessing Officer. Facts… Read More »
Rejection of Delay Condonation Quashed as Will Executor Covered as Legal Representative Under Section 159 Issue Whether the executor of a deceased assessee’s will qualifies as a “legal representative” under Section 159 of the Income-tax Act, 1961, and whether the Chief Commissioner erred in refusing to condone the delay in filing the tax return for… Read More »
Property purchased for a child out of joint family funds is excluded from Benami transactions, preventing plaint rejection under Order VII Rule 11. Issue Whether a suit claiming property purchased in the name of a child out of joint family funds as joint family property is barred under Section 4 of the Prohibition of Benami… Read More »
Assessment Order Passed Without Granting Requested Personal Hearing Violates Section 75(4) and Is Void Issue Whether an assessment order confirming tax demands under Section 75 can be sustained when the taxpayer’s explicit request for a personal hearing was denied by the department. Facts The proceedings pertain to the assessment years 2017–18 through 2022–23 under the… Read More »
Assessment Order Passed Without Granting Requested Personal Hearing Under Section 75(4) Is Void and Set Aside Issue Whether an assessment order confirming tax demand under GST is sustainable when the adjudicating authority fails to grant a personal hearing despite a specific request submitted by the taxpayer under Section 75(4). Facts Tax Period: The dispute pertains… Read More »