Belated filing of Form C declaration: Supreme Court issues notice in Revenue Special Leave Petition [Read Order]
A two judge bench of the Calcutta HC comprising Justice B.V. Nagarthna and Justice Augustine George Masih dismissed the Special Leave Petition filed...
![Fresh Assessment Order under Income Tax Act passed without Revising Penalty Proceeding: Kerala HC directs to Revise Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Income-Tax-penalty-revision-Kerala-High-Court-Assessment-Order-Penalty-proceedings-revision-Penalty-taxscan.jpg "Fresh Assessment Order under Income Tax Act passed without Revising Penalty Proceeding: Kerala HC directs to Revise Penalty [Read Order]")
![Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Chandigarh-Assessment-order-Document-Identification-Number-DIN-generation-Delay-in-Assessment-Order-Income-Tax-Appellate-Tribunal-taxscan.jpg "Minor delays in uploading Assessment Orders or generating DIN will not render assessments unsustainable: ITAT [Read Order]")
![Penalty Proceedings under Income Tax Act initiated on wrong assumption: Madras HC sets aside the proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Penalty-Proceedings-Income-Tax-Act-Wrong-Assumption-Madras-HC-Proceedings-TAXSCAN.jpg "Penalty Proceedings under Income Tax Act initiated on wrong assumption: Madras HC sets aside the proceedings [Read Order]")
No assessment order can be passed in name of amalgamating company not in existence at time of issuance of notice: ITAT
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, held that no assessment order could be passed in the name of the amalgamating company, which was not in existence at the time of the issuance...
Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]
The Kerala High Court upheld the assessment order passed under the Income Tax Act, 1961 and observed that the assessee cannot go on asking for time one after another in response to the show cause...
![Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Assessment-Order-SCN-Kerala-High-Court-TAXSCSAN.jpg "Assessee cannot go on asking for Time one after another in Response to SCN: Kerala HC upholds Assessment Order passed under Income Tax Act [Read Order]")
Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]
The Kerala High Court directed the Income Tax Commissioner to decide appeal expeditiously as there was non-compliance of conditions in the stay order. Earlier the writ petitioner has approached...
![Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Non-compliance-Conditions-in-Stay-Order-Kerala-HC-Income-Tax-Commissioner-TAXSCAN.jpg "Non-compliance of Conditions in Stay Order: Kerala HC directs Income Tax Commissioner to decide Appeal Expeditiously [Read Order]")
No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]
The Kerala High Court quashed assessment order passed under the Goods and Service Tax Act (GST Act), 2017 as the official copy of GST ASMT-10 or show cause notice (SCN) was not served. Notice in...
![No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-ASMT-10-GST-show-cause-notice-Kerala-High-Court-Assessment-Order-GST-Act-assessment-GST-Act-taxscan.jpg "No Official Copy of GST ASMT-10 or SCN Served: Kerala HC quashes Assessment Order under GST Act [Read Order]")
Adequate Opportunity of being heard not granted: Delhi HC sets aside assessment order passed under DVAT Act [Read Order]
The issue to be decided was whether the officer responsible for issuing the impugned order failed to grant the petitioner an opportunity for a personal hearing. Denying the petitioner a chance to...
Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]
The Kerala High Court dismissed a review petition as there was deposit of 20% of GST demand assessed as per the assessment order. The petitioner in the present matter is Carborundum Universal Ltd....
![Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Demand-Assessment-Order-kerala-hc-Kerala-High-Court-Kerala-HC-dismisses-Review-Petition-Review-Petition-TAXSCAN.jpg "Deposit of 20% of GST Demand assessed as per Assessment Order: Kerala HC dismisses Review Petition [Read Order]")
Wrong payment of VAT under Different Statute would not Absolve Liability to Pay VAT where it is actually Due: Rajasthan HC [Read Order]
In a recent decision the Rajasthan High Court observed that wrong payment of value added tax (VAT) under different statute would not absolve liability to pay VAT where it is actually due. The...
![Wrong payment of VAT under Different Statute would not Absolve Liability to Pay VAT where it is actually Due: Rajasthan HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Wrong-payment-VAT-Statute-Absolve-Liability-Pay-VAT-Rajasthan-HC-TAXSCAN.jpg "Wrong payment of VAT under Different Statute would not Absolve Liability to Pay VAT where it is actually Due: Rajasthan HC [Read Order]")