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.
![Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Calcutta-HC-Reopening-Assessment-Tangible-Material-taxscan.jpg "Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]")
Opinion of Income Tax Dept not Tangible Material for Reopening Assessment: Calcutta HC quashes Reassessment [Read Order]
The Calcutta High Court quashed reassessment proceedings and observed that the opinion of Income Tax Department not tangible material for reopening...
Assessment Order passed before Extended Time as Prescribed by CBDT Circular: Delhi HC sets aside Final Assessment Order [Read Order]
The Delhi High Court set aside the final assessment order as the same was passed before extended time as prescribed by the Central Board of Direct Taxes (CBDT) Circular. Kunal Sharma, senior...
Availability of Interest-Free Funds more than Investments: Delhi HC upholds Deletion of Disallowance under Income Tax Act [Read Order]
The Delhi High Court upheld the deletion of disallowance under the Income Tax Act, 1961 as the availability of interest-free funds more than investments. The Court further observed that if the...
![Availability of Interest-Free Funds more than Investments: Delhi HC upholds Deletion of Disallowance under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-Income-Tax-Act-Disallowance-Availability-taxscan.jpg "Availability of Interest-Free Funds more than Investments: Delhi HC upholds Deletion of Disallowance under Income Tax Act [Read Order]")
HC does not Exercise Parallel Jurisdiction of CIT to entertain Stay Application: Kerala HC dismisses Writ Petition challenging Stay of Income Tax Demand [Read Order]
The Kerala High Court dismissed writ petition challenging stay of income tax demand and observed that the High Court does not exercise parallel jurisdiction of Commissioner of Income Tax (CIT) to...
No Date for Hearing fixed after Service of SCN: Kerala HC quashes Penalty Proceedings under Income Tax Act [Read Order]
The Kerala High Court quashed the penalty proceedings under the Income Tax Act, 1961 as no date for hearing was fixed after service of the show cause notice (SCN). The writ petition has been filed...
![No Date for Hearing fixed after Service of SCN: Kerala HC quashes Penalty Proceedings under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Date-Hearing-fixed-Service-of-SCN-Kerala-HC-Penalty-Proceedings-Income-Tax-Act-TAXSCAN.jpg "No Date for Hearing fixed after Service of SCN: Kerala HC quashes Penalty Proceedings under Income Tax Act [Read Order]")
Assessment Order passed with Jurisdiction and No Violation of Principles of Natural Justice: Kerala HC directs to file Appeal u/s 246A of Income Tax Act [Read Order]
The present writ petition has been filed under Article 226 of the Constitution of India impugning the assessment order dated 26.12.2022 in respect of the assessment year 2021-22. The counsel for...
![Assessment Order passed with Jurisdiction and No Violation of Principles of Natural Justice: Kerala HC directs to file Appeal u/s 246A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Assessment-Order-Jurisdiction-Assessment-Order-passed-with-Jurisdiction-No-Violation-of-Principles-Natural-Justice-Kerala-HC-Appeal-Income-Tax-Act-taxscan.jpg "Assessment Order passed with Jurisdiction and No Violation of Principles of Natural Justice: Kerala HC directs to file Appeal u/s 246A of Income Tax Act [Read Order]")
Kerala HC directs CESTAT to consider Provisional Release of Re-Imported Cashew Products considering Perishability [Read Order]
The Kerala High Court directed the Customs Excise and Service Tax Appellate Tribunal (CESTAT) to consider provisional release of re-imported cashew products considering perishability. The counsel...
![Kerala HC directs CESTAT to consider Provisional Release of Re-Imported Cashew Products considering Perishability [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Kerala-HC-CESTAT-Cashew-Products-HC-taxscan.jpg "Kerala HC directs CESTAT to consider Provisional Release of Re-Imported Cashew Products considering Perishability [Read Order]")