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.
![Patna HC upholds order of Settlement Commission on Representation of Income Tax Dept and Existence of Rule 9 Report [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Patna-High-Court-Patna-HC-Rule-9-Report-Income-Tax-Act-Rule-9-Report-Verification-Patna-HC-Taxscan.jpg "Patna HC upholds order of Settlement Commission on Representation of Income Tax Dept and Existence of Rule 9 Report [Read Order]")
Patna HC upholds order of Settlement Commission on Representation of Income Tax Dept and Existence of Rule 9 Report [Read Order]
In a significant ruling the Patna High Court upheld the order of the Settlement Commission on representation of Income Tax Dept and existence of Rule...
![Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Gujarat-High-Court-Writ-Petition-Income-Tax-Satisfaction-Note-Failure-to-Prove-taxscan.jpg "Gujarat HC dismisses Writ Petition as on Failure to Prove no Satisfaction Note recorded by AO prior to Issuance of Notice u/s 153C of Income Tax Act [Read Order]")
![Formation of Trust for Compliance of CSR Requirements not Reason for Denying Registration u/s 12AA of Income Tax Act: SC condones Delay of 265 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Supreme-Court-Income-Tax-Formation-of-Trust-Denying-Registration-TAXSCAN.jpg "Formation of Trust for Compliance of CSR Requirements not Reason for Denying Registration u/s 12AA of Income Tax Act: SC condones Delay of 265 Days [Read Order]")
![No Applicability of Limitation Period of 3 Years u/s 149 (1)(a) of Income Tax Act when Income Escaped Assessment is More than Rs.50 lakhs: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/No-Applicability-Limitation-Period-Income-Tax-Act-Income-Escaped-Assessment-Kerala-HC-taxscan.jpg "No Applicability of Limitation Period of 3 Years u/s 149 (1)(a) of Income Tax Act when Income Escaped Assessment is More than Rs.50 lakhs: Kerala HC [Read Order]")
Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]
The Orissa High Court condoned delay in invoking proviso to Rule 23 of the Central Goods and Services Tax Rules, 2017 ( CGST Rules ) on payment of tax, penalty and interest. Sunil Mishra, Standing...
![Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Orissa-HC-condones-Delay-invoking-Proviso-Rule-23-of-CGST-Rules-Payment-of-Tax-Penalty-Interest-taxscan.jpg "Orissa HC condones Delay in invoking Proviso to Rule 23 of CGST Rules on Payment of Tax, Penalty and Interest [Read Order]")
Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]
In a major ruling the Kerala High Court observed that the remedy of filing appeal is available once request for exemption from payment of customs duty has been declined. The petitioner is a...
![Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Remedy-of-filing-Appeal-from-Payment-Customs-Duty-Declined-Kerala-HC-taxscan.jpg "Remedy of filing Appeal is Available once Request for Exemption from Payment of Customs Duty has been Declined: Kerala HC [Read Order]")
![Delhi HC upholds TDS Deduction on EDC u/s 194C of Income Tax Act on Real Estate Projects [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Delhi-High-Court-TDS-Deduction-External-Development-Charges-EDC-TAXSCAN.jpg "Delhi HC upholds TDS Deduction on EDC u/s 194C of Income Tax Act on Real Estate Projects [Read Order]")
Initiation of Penalty Proceedings u/s 271A of Income Tax Act: Kerala HC directs Income Tax Dept to consider Stay Petition [Read Order]
The Kerala High Court directed the Income Tax Department to consider tax petition in the matter regarding the initiation of penalty proceedings under Section 271A of the Income Tax Act, 1961. The...
![Initiation of Penalty Proceedings u/s 271A of Income Tax Act: Kerala HC directs Income Tax Dept to consider Stay Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/kerala-HC-Kerala-High-Court-Income-Tax-Department-Stay-Petition-in-Penalty-Proceedings-Taxscan.jpg "Initiation of Penalty Proceedings u/s 271A of Income Tax Act: Kerala HC directs Income Tax Dept to consider Stay Petition [Read Order]")
Remedy of Statutory Appeal is available against Assessment Orders u/s 107 of CGST Act: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed a writ petition as remedy of statutory appeal is available against assessment orders under Section 107 of the Central Goods and Service Tax Act, 2017 (CGST Act). ...
![Remedy of Statutory Appeal is available against Assessment Orders u/s 107 of CGST Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-High-Court-Statutory-Appeal-Remedy-of-Statutory-Appeal-Assessment-Orders-TAXSCAN.jpg "Remedy of Statutory Appeal is available against Assessment Orders u/s 107 of CGST Act: Kerala HC dismisses Writ Petition [Read Order]")
Proceedings u/s 148 of Income Tax Act to decide whether Unaccounted Transactions and Alleged Escaped Income shall be Exempt: Kerala HC [Read Order]
In a significant ruling the Kerala High Court observed that the question to be decided in proceedings under Section 148 of the Income Tax Act, 1961 is whether unaccounted transactions and alleged...
![Proceedings u/s 148 of Income Tax Act to decide whether Unaccounted Transactions and Alleged Escaped Income shall be Exempt: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Income-Tax-Kerala-High-Court-Unaccounted-Transactions-Alleged-escaped-income-Income-tax-exemption-taxscan.jpg "Proceedings u/s 148 of Income Tax Act to decide whether Unaccounted Transactions and Alleged Escaped Income shall be Exempt: Kerala HC [Read Order]")
Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]
-“If the foundation of any proceeding is illegal and unsustainable in law, then all consequential proceedings or order are also bad in law.” In a recent decision, the Jharkhand High Court ruled...
![Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Jharkhand-High-Court-assessment-notice-Income-Tax-Reassessment-notice-Quashing-reassessment-notices-TAXSCAN.jpg "Reopening of assessment notice liable to be Quashed if Barred by Limitation Period u/s 149 of Income Tax Act: Jharkhand HC [Read Order]")