In the instant matter, the Calcutta High Court dismissed an application for addition of the applicant as a party in a writ petition challenging the assessment of stamp duty.
When assessment/marking/evaluation of the candidates have not been done by the Interview Board/Selection Committee of the respective inter se merit of the candidates, the plea of preference has no meaning.
It is a trite law that the reasons, as recorded for reopening the reassessment, are to be examined on a standalone basis to determine the validity of proceedings under section 147 IT Act.
Bombay High Court: In the present appeal filed under Section 260-A of the Income Tax Act, 1961 preferred against the
Income Tax Appellate Tribunal (ITAT), Jaipur: While deciding the instant appeal revolving around the addition of the assessee’s generational streedhan as unexplained
Madras High Court: A Division Bench of R. Mahadevan and Sathya Narayana Prasad, JJ. approved the orders of the Deputy
Supreme Court: The Division Bench of Hemant Gupta* and V. Ramasubramanian, JJ., held that non-supply of satisfaction note to the assessee will
Meghalaya High Court: The Division Bench of Sanjib Banerjee, CJ. and W. Diengdoh, J. disposed of a petition holding that the assessee
Income Tax Appellate Tribunal (ITAT): The Coram of Manish Borad (Accountant Member) and Rajpal Yadav (Vice President), in the instant appeal filed
Delhi High Court: A Division Bench of Manmohan and Manmeet Pritam Singh Arora, JJ. disposed the petition and directed fresh adjudication as
Madras High Court: G. Chandrasekharan, J. declined to quash prosecution against actor SJ Suryah as the order of the Income Tax Appellate
Supreme Court: The Division Bench comprising of M.R. Shah and B.V. Nagarathna, JJ., stayed the impugned order of Bombay High Court wherein
It is essential to look beyond the mere concept of destruction of corporate entity which brings to an end or terminates any assessment proceedings.
by Tarun Jain†
Cite as: 2022 SCC OnLine Blog Exp 4
by Tarun Jain†
Cite as: 2021 SCC OnLine Blog Exp 84
Supreme Court: The bench of AM Khanwilkar and Dinesh Maheshwari, JJ has refused to interfere with the assessment Scheme propounded by the
Supreme Court: The bench of AM Khanwilkar and Dinesh Maheshwari, JJ has accepted the schemes presented by CBSE and ICSE for assessment
Income-tax Appellate Tribunal, New Delhi: Dealing with the issue of enhancement by CIT(A) which was never therein the reasons recorded for reopening
Income Tax Appellate Tribunal, Hyderabad: Dealing with the issue on accommodation entries and bogus purchases, the Tribunal has said that the entire
Bombay High Court: A Division Bench comprising of V.K. Tahilramani, Acting CJ and M.S. Sonak, J., dismissed a writ petition challenging the