![Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Electricity-Excluded-Goods-Assessment-Order-should-comply-KVAT-Act-Kerala-HC-TAXSCAN.jpg "Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]")
Electricity Excluded from 'Goods'; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]
In a major decision the Kerala High Court ruled that electricity is excluded from 'Goods' and assessment order should comply with Section 25(1) of...
![Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Petition-Writ-Petition-cannot-be-Entertained-Writ-Petition-cannot-be-Entertained-when-Assessment-Order-is-Appealable-taxscan.jpg "Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]")
![Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-GST-Registration-GST-Registration-GST-Madras-High-Court-De-Freeze-Bank-Account-Tax-Taxscan.jpg "Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]")
![Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delhi-HC-Reassessment-Order-passed-without-Considering-Reply-of-Assessee-Reassessment-Order-Reassessment-taxscan.jpg "Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]")
![Relief to Shell India: ITAT Quashes Demand of Rs 105.7crores on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Shell-India-ITAT-Demand-Ground-Limitation-TAXSCAN.jpeg "Relief to Shell India: ITAT Quashes Demand of Rs 105.7crores on Ground of Limitation [Read Order]")
Assessee cannot Question Power of Transferring Cases of Authorities from one Jurisdiction to Another: ITAT upholds Assessment Order [Read Order]
The Income Tax Appellate Tribunal (ITAT) Chennai Bench held that the assessee cannot question the power of transferring cases of authorities from one jurisdiction to another. Therefore, the bench...
![Assessee cannot Question Power of Transferring Cases of Authorities from one Jurisdiction to Another: ITAT upholds Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/transferring-cases-of-authorities-from-one-jurisdiction-to-another-ITAT-upholds-assessment-order-transferring-cases-of-authorities-assessment-order-ITAT-taxscan.jpg "Assessee cannot Question Power of Transferring Cases of Authorities from one Jurisdiction to Another: ITAT upholds Assessment Order [Read Order]")
No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]
The Delhi High Court quashed assessment order issued under Section 147 of the Income Tax Act, 1961 as no Show Cause Notice (SCN) was issued prior to upward revision of income. Dr Rakesh Gupta, who...
![No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-SCN-issued-Upward-Revision-of-Income-Delhi-Highcourt-Assessment-Order-Income-Tax-Act-taxscan.jpg "No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]")
Furnishing False Audit Report without Proper Verification amounts to Professional Misconduct: ICAI Reprimands CA along with Fine[Read Order]
The Institute of Chartered Accountants of India (ICAI) has held that furnishing false audit reports without proper verification amounts to professional misconduct and reprimanded the Chartered...
Income Tax Authorities issues SCN to Incorrect Email Address: Delhi HC sets aside Assessment Order [Read Order]
In a recent ruling, a Division Bench of Justice Rajiv Shakhder and Justice Girish Kathpalia of Delhi High Court set aside the assessment order on grounds of income tax authorities issuing the Show...
![Income Tax Authorities issues SCN to Incorrect Email Address: Delhi HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Income-Tax-Authorities-issues-SCN-Incorrect-Email-Address-Delhi-HC-sets-aside-Assessment-Order-Assessment-Order-Delhi-High-Court-taxscan.jpg "Income Tax Authorities issues SCN to Incorrect Email Address: Delhi HC sets aside Assessment Order [Read Order]")
Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]
In a recent case, the Calcutta High Court set aside the assessment order as, the death of the noticee happened before the initiation of proceeding under section 148 A(b) of the Income Tax Act, 1961. ...
![Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Death-of-Noticee-Initiation-of-Proceeding-Income-Tax-Act-Income-Tax-Calcutta-High-Court-Calcutta-HC-set-aside-the-Assessment-Order-Assessment-Order-Taxscan.jpg "Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]")
Four Years Is Reasonable Time of Limitation in Absence limitation provided in Statute for an order u/s 201 of Income Tax Act: Patna HC Dismisses Appeal Against Indian Oil Corporation
The Patna High Court while dismissing the appeal against Indian Oil Corporation Ltd, has held that four years is a reasonable time of limitation in the absence of limitation provided in statute...
![No Omission or Non-disclosure on Part of Assessee: Bombay HC Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/No-Omission-Non-disclosure-on-Part-of-Assessee-Bombay-HC-Quashes-Re-Assessment-Non-disclosure-Re-Assessment-Bombay-High-Court-taxscan.jpeg "No Omission or Non-disclosure on Part of Assessee: Bombay HC Quashes Re-Assessment [Read Order]")