Devanand T R
DEVANAND T R is an Advocate and IPR Attorney. He’s a graduate in Law and a postgraduate in Commerce. His professional focus lies in Accounts, Taxation and Intellectual Property Rights, especially GST and Trademarks. He’s interested in legal research and passionate about legal journalism.
![Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-of-Assessments-Income-Tax-Act-Unjustified-if-No-Incriminating-Material-Linked-to-Undisclosed-Income-Discovered-in-Search-Patna-HC-TAXSCAN.jpg "Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]")
Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]
The High Court of Patna has held that the reopening of assessments under Section 153A of the Income Tax Act, 1961 is unjustified if no incriminating...
![Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Drawback-Benefit-Available-for-Gold-Exports-Despite-Non-Payment-of-Basic-Customs-Duty-Provided-Additional-Duty-Paid-Customs-Tariff-Act-During-Import-Delhi-High-Court-TAXSCAN.jpg "Drawback Benefit Available for Gold Exports Despite Non-Payment of Basic Customs Duty, Provided Additional Duty Paid u/s 3 of Customs Tariff Act During Import: Delhi High Court [Read Order]")
![VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/VAT-Assessment-Considering-C-Forms-F-Forms-Bombay-High-Court-Directs-AO-Afresh-Assessment-Release-Bank-TAXSCAN.jpg "VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]")
![Madras High Court Directs SBI to Pursue IBC Relief before NCLT over Attachment Order as Matter Involves Insolvency & Bankruptcy of Corporate Persons [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Madras-High-Court-Directs-SBI-IBC-Relief-IBC-SBI-NCLT-over-Attachment-Order-Insolvency-and-Bankruptcy-of-Corporate-Persons-taxscan.jpg "Madras High Court Directs SBI to Pursue IBC Relief before NCLT over Attachment Order as Matter Involves Insolvency & Bankruptcy of Corporate Persons [Read Order]")
Delhi High Court Condoned 170 Days Delay in Re-filing Appeals by Commissioner of Income Tax; Refrains from Entertaining Issues Not Raised before the Statutory Authority [Read Order]
The High Court of Delhi has condoned the delay of 170 days in the re-filing of appeals by the Commissioner of Income Tax - International Taxation -1. However, the court refrained from entertaining...
![Delhi High Court Condoned 170 Days Delay in Re-filing Appeals by Commissioner of Income Tax; Refrains from Entertaining Issues Not Raised before the Statutory Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delhi-High-Court-Condoned-Delay-in-Re-filing-Appeals-Commissioner-of-Income-Tax-Refrains-Entertaining-Issues-Raised-Statutory-Authority-TAXSCAN.jpg "Delhi High Court Condoned 170 Days Delay in Re-filing Appeals by Commissioner of Income Tax; Refrains from Entertaining Issues Not Raised before the Statutory Authority [Read Order]")
Kerala High Court Dismisses Writ Petition as Statutory Remedy of Appeal Available under KVAT Act [Read Order]
The High Court of Kerala has dismissed a writ petition challenging the assessment orders for the Assessment Years 2014-15 and 2016-17. The petitioner had sought relief under Article 226 of the...
![Kerala High Court Dismisses Writ Petition as Statutory Remedy of Appeal Available under KVAT Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Kerala-High-Court-Writ-Petition-Statutory-Remedy-Appeal-Available-KVAT-Act-TAXSCAN.jpg "Kerala High Court Dismisses Writ Petition as Statutory Remedy of Appeal Available under KVAT Act [Read Order]")
Recovery Cum Garnishee Orders on Hold as Petitioner Proposes Depositing 20% of Assessed Tax; Kerala High Court Directs Appellate Authority to Condone Delay and Expedite Adjudication [Read Order]
The High Court of Kerala has directed the petitioner to deposit 20% of the assessed tax amount within one month to put the recovery cum garnishee orders on hold. The court insisted the appellate...
![Recovery Cum Garnishee Orders on Hold as Petitioner Proposes Depositing 20% of Assessed Tax; Kerala High Court Directs Appellate Authority to Condone Delay and Expedite Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Recovery-Cum-Garnishee-Orders-Garnishee-Orders-Petitioner-Proposes-Depositing-Kerala-High-Court-Appellate-Authority-to-Condone-Delay-Expedite-Adjudication-taxscan.jpg "Recovery Cum Garnishee Orders on Hold as Petitioner Proposes Depositing 20% of Assessed Tax; Kerala High Court Directs Appellate Authority to Condone Delay and Expedite Adjudication [Read Order]")
SCNs Must be Adjudicated Within Reasonable Time as Mandated u/s 73(4)(B) of Finance Act; Bombay High Court Upholds Principle of “Lex Dilationes Abhorret” [Read Order]
The High Court of Bombay has held that Show Cause Notices (SCNs) must be adjudicated by the proper officers within a reasonable time frame, as mandated by Section 73(4)(B) of the Finance Act. The...
Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]
The High Court of Bombay has struck down Para 3(a) of Customs Circular No. 36/2010, which imposed time limits for amending shipping bills, citing a violation of Section 149 of the Customs Act, 1962. ...
![Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-strikes-down-Customs-Circular-Bombay-High-Court-Customs-Circular-Shipping-Bill-Amendments-Amendments-Customs-Act-taxscan.jpg "Bombay High Court strikes down Customs Circular Limiting Shipping Bill Amendments citing Violation of section 149 of Customs Act [Read Order]")
Bombay High Court Quashes 25 Year Old Show Cause Notice Citing Inordinate Delay in Adjudicating Notice & Inability to Locate Case Records; Allows Refund with Interest for Amount Paid Under Protest [Read Order]
The High Court of Bombay has quashed a 25 year old Show Cause Notice (SCN) issued by the Commissioner, Central Excise, Mumbai-III, and ordered the refund of Rs.10,69,666/- along with 12% interest,...
![Bombay High Court Quashes 25 Year Old Show Cause Notice Citing Inordinate Delay in Adjudicating Notice & Inability to Locate Case Records; Allows Refund with Interest for Amount Paid Under Protest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-Show-Cause-Notice-Old-Show-Cause-Notice-Citing-Inordinate-Delay-in-Adjudicating-Notice-Inability-to-Locate-Case-Records-taxscan.jpeg "Bombay High Court Quashes 25 Year Old Show Cause Notice Citing Inordinate Delay in Adjudicating Notice & Inability to Locate Case Records; Allows Refund with Interest for Amount Paid Under Protest [Read Order]")
Excess Stock Discovered in Survey by Tax Authorities Treated as Regular Business Income, Not Deemed Income u/s 69B of IT Act as fully disclosed in Books; Section 115BBE Inapplicable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Amritsar Bench has held that excess stock discovered during the survey by tax authorities should be treated as regular business income of the assessee and...
![Excess Stock Discovered in Survey by Tax Authorities Treated as Regular Business Income, Not Deemed Income u/s 69B of IT Act as fully disclosed in Books; Section 115BBE Inapplicable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Excess-Stock-Discovered-in-Survey-by-Tax-Authorities-Excess-Stock-Business-Income-IT-Act-ITAT-taxscan.jpg "Excess Stock Discovered in Survey by Tax Authorities Treated as Regular Business Income, Not Deemed Income u/s 69B of IT Act as fully disclosed in Books; Section 115BBE Inapplicable: ITAT [Read Order]")