Kalyani B. Nair
Kalyani is graduated from Government Law College Thiruvananthapuram on BA, LLB and is currently pursuing LLM in Criminal Law, Criminology and Penology. She always believes that Fear kills more dreams, than failure ever will. Her area of interest are Criminal law and Constitutional Law. She is also into baking, reading and gardening.
![Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-Inadequate-Enquiry-ITAT-TAXSCAN.jpg "Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]")
Revisional Jurisdiction u/s 263 cannot be Invoked for “Inadequate Enquiry”: ITAT [Read Order]
The Chennai Bench of the Income Tax Appellate Tribunal (ITAT), observed that the Revisional Jurisdiction under Section 263 of the Income Tax Act,...
![Non-Compliance due to Bonafide Reason: ITAT Quashes Penalty Order u/s 271(1)(b) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/ITAT-Penalty-Order-Income-Tax-Act-income-tax-taxscan.jpg "Non-Compliance due to Bonafide Reason: ITAT Quashes Penalty Order u/s 271(1)(b) of Income Tax Act [Read Order]")
![Initiating Penalty u/s 271(1)(c) of Income Tax Act without Valid Notice is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Income-Tax-Act-Notice-ITAT-Taxscan.jpg "Initiating Penalty u/s 271(1)(c) of Income Tax Act without Valid Notice is Invalid: ITAT [Read Order]")
![No Jurisdiction vested on Lok Ayukta to check Correctness of Order passed by AA on Settlement of Tax Arrears under Amnesty Scheme: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Lok-Ayukta-Correctness-of-Order-AA-Settlement-of-Tax-Arrears-Tax-Arrears-Amnesty-Scheme-Kerala-Highcourt-Assessing-Authority-taxscan.jpg "No Jurisdiction vested on Lok Ayukta to check Correctness of Order passed by AA on Settlement of Tax Arrears under Amnesty Scheme: Kerala HC [Read Order]")
![Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Reopening-Reassessment-Reassessment-Reopening-Standalone-Basis-Proceedings-validity-of-Proceedings-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "Reasons recorded for Reopening Reassessment to be Examined on Standalone Basis to Determine validity of Proceedings u/s 147 of Income Tax Act: ITAT [Read Order]")
Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal (ITAT), comprising Pawan Singh, Judicial Member and AL Saini, Accountant Member observed that a delay of One Minute in filing of Return due to...
![Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/filing-of-Return-Technical-Snags-in-Income-Tax-Website-ITAT-Income-Tax-taxscan.jpg "Delay of One Minute in filing of Return due to Technical Snags in Income Tax Website can be Condoned: ITAT [Read Order]")
Day of Remand should be Included to consider Default Bail Claim: SC answers Reference in Yes Bank Case [Read Order]
In a major ruling the Supreme Court observed that the day of remand is to be included for considering for considering a claim for default bail and the observation was made while answering a reference...
![Day of Remand should be Included to consider Default Bail Claim: SC answers Reference in Yes Bank Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Day-of-Remand-Default-Bail-Claim-Bail-Claim-Supremecourt-Yes-Bank-case-taxscan.jpg "Day of Remand should be Included to consider Default Bail Claim: SC answers Reference in Yes Bank Case [Read Order]")
Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]
The Indore Bench of the Income Tax Appellate Tribunal (ITAT), ruled that the Re-Assessment under Section 147 of Income Tax Act, 1961 cannot be invoked to make a Protective Addition. The Assessing...
![Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Income-Tax-Act-Income-Tax-Protective-Addition-ITAT-taxscan.jpg "Re-Assessment u/s 147 of Income Tax Act cannot be invoked to make Protective Addition: ITAT [Read Order]")
Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), Ahmedabad Bench remanded back matter for fresh adjudication in a matter in relation to the payment of Value...
![Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Payment-of-VAT-works-contract-VAT-CESTAT-taxscan.jpg "Payment of VAT in Respect of Works Contract: CESTAT remands back matter for Fresh Adjudication [Read Order]")
Service Tax relief approved under SVLDR Scheme: Orissa HC directs to Lift Attachment under Section 79(1) (c) of CGST Act [Read Order]
The Orissa High Court directed the Revenue to lift the attachment under Section 79(1) (c) of the Central Goods and Services Tax (CGST) Act, 2017 as Service Tax relief approved under the Sabka Vishwas...
![Service Tax relief approved under SVLDR Scheme: Orissa HC directs to Lift Attachment under Section 79(1) (c) of CGST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/SVLDR-Scheme-SVLDR-Service-Tax-Orissa-High-Court-CGST-Act-taxscan.jpg "Service Tax relief approved under SVLDR Scheme: Orissa HC directs to Lift Attachment under Section 79(1) (c) of CGST Act [Read Order]")
No Documents to Show that Duty was Paid for Foreign Marked Gold: CESTAT Confirms Confiscation of Gold Bars and a Piece of Gold u/s 111(d) of Customs Act [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), comprising PV Subba Rao, Technical Member and Binu Tamta, Judicial Member confirmed the confiscation of gold...
![No Documents to Show that Duty was Paid for Foreign Marked Gold: CESTAT Confirms Confiscation of Gold Bars and a Piece of Gold u/s 111(d) of Customs Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Documents-Duty-Foreign-Marked-Gold-CESTAT-Gold-Bars-Piece-of-Gold-Customs-Act-Taxscan.jpg "No Documents to Show that Duty was Paid for Foreign Marked Gold: CESTAT Confirms Confiscation of Gold Bars and a Piece of Gold u/s 111(d) of Customs Act [Read Order]")
No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]
In a recent judgment the Madras High Court observed that there is no Criminal Liability of Guarantor for failure to pay Arrears of Value Added Tax(VAT) and Goods and Service Tax (GST) as in...
![No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/No-Criminal-Liability-Pay-Arrears-VAT-GST-Madras-HC-TAXSCAN.jpg "No Criminal Liability of Guarantor for Failure to Pay Arrears of VAT and GST as in Undertaking: Madras HC [Read Order]")