Assessment order

claims post liquidation commencement dates
Case BriefsTribunals/Commissions/Regulatory Bodies

“Non-admission of the claim of the Appellant in liquidation proceeding shall not preclude it from taking such steps as available in law for realisation of its claim which arose after liquidation commencement date.”

Erroneous order by Assessing Officer
Case BriefsSupreme Court

The Supreme Court stated that the erroneous assessment order had resulted in loss of the Revenue in the form of tax. Thus, the High Court had committed a very serious error in setting aside the order passed by the Commissioner passed in exercise of powers under Section 263 of the Income Tax Act.

Delhi High Court
Case BriefsHigh Courts

    Delhi High Court: In a case, where petition was filed by a son against the assessment order and the notice

Delhi High Court
Case BriefsHigh Courts

Delhi High Court: A Division Bench of Jyoti Singh and Anoop Kumar Mendiratta, JJ. sets aside notices sent to a deceased assessee

Case BriefsSupreme Court

It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.

Case BriefsHigh Courts

Bombay High Court: A Division Bench comprising of M.S. Sanklecha and Sandeep K. Shinde, JJ., allowed a writ petition filed against the