![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]")
Penalty Proceedings under Income Tax Act initiated on wrong assumption: Madras HC sets aside the proceedings [Read Order]
The Madras High Court set aside the penalty proceedings under the Income Tax Act, 1961 initiated on the wrong assumption. Anamallais Bus...
![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]](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]")
Relief to Kalyan Jewellers: Kerala HC Stays Coercive Steps on Apprehension of Income Tax Assessment Order Enforcement during Appeal Proceedings [Read Order]
A single judge bench of the Kerala High Court has imposed a stay on proceedings against Kalyan jewelers by the Income tax department. The assessee contends that, displeased with the assessment...
![Relief to Kalyan Jewellers: Kerala HC Stays Coercive Steps on Apprehension of Income Tax Assessment Order Enforcement during Appeal Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Kalyan-Jewellers-Kerala-high-court-Coercive-Steps-on-Apprehension-Income-Tax-Assessment-Order-taxscan.jpg "Relief to Kalyan Jewellers: Kerala HC Stays Coercive Steps on Apprehension of Income Tax Assessment Order Enforcement during Appeal Proceedings [Read Order]")
Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]
In a significant case, the Delhi High Court held that the carryforward of business loss and set off against profit should be decided by Assessing Officers (AO) dealing with the assessment concerning...
![Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Business-Loss-profit-assessment-concerning-Subsequent-Year-Delhi-High-Court-Assessing-Officer-taxscan.jpg "Carry Forward of Business Loss and set off against profit shall be decided by AO who deals with assessment concerning Subsequent Year: Delhi HC [Read Order]")
Kerala HC rejects Contention of non-receipt of Notice, upholds Reopening of Assessment against Co-Op Society [Read Order]
In a significant ruling, the Kerala High Court dismissed a writ petition challenging the assessment order and demand related to the assessment year 2016-2017. The petitioner, a cooperative society,...
