![AO has Power to Reassess only on Material Evidence: Gujarat HC dismisses Income Tax Dept’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/site-img-17-1.jpg "AO has Power to Reassess only on Material Evidence: Gujarat HC dismisses Income Tax Dept’s Appeal [Read Order]")
AO has Power to Reassess only on Material Evidence: Gujarat HC dismisses Income Tax Dept’s Appeal [Read Order]
The Gujarat High Court dismissed the appeal of the income tax department citing the Assessing Officer has no power to review, has power to reassess...
![Gujarat HC allows Income Tax Deduction for Payment made to Clear Mortgage, dismisses Revenue’s Appeal u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-Gujarat-High-Court-Gujarat-HC-Income-Tax-Deduction-Income-Tax-TAXSCAN.jpg "Gujarat HC allows Income Tax Deduction for Payment made to Clear Mortgage, dismisses Revenue’s Appeal u/s 263 [Read Order]")
![Relief to Alembic Ltd: Gujarat HC allows Rs. 4 cr Income Tax Deduction u/s 80IA for Captive Power Plant [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-ITAT-Income-Tax-Deduction-Income-Tax-Appellate-Tribunal-Gujarat-High-Court-TAXSCAN.jpg "Relief to Alembic Ltd: Gujarat HC allows Rs. 4 cr Income Tax Deduction u/s 80IA for Captive Power Plant [Read Order]")
Second Extension of GST Notice Time Limit in 2023 under Challenge for violation of S. 168A, Gujarat HC issues Notice [Read Order]
In a significant development, the Gujarat High Court, presided over by Justice Bhargav D. Karia and Justice Niral R. Mehta, raised pertinent queries regarding the extension of the show-cause-notice...
![Second Extension of GST Notice Time Limit in 2023 under Challenge for violation of S. 168A, Gujarat HC issues Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/GST-Notice-Gujarat-HC-Gujarat-HC-issues-Notice-Second-Extension-of-GST-Notice-GST-taxscan.jpg "Second Extension of GST Notice Time Limit in 2023 under Challenge for violation of S. 168A, Gujarat HC issues Notice [Read Order]")
Failure to take Proper Recovery of Outstanding dues: Gujarat HC quashes Recovery u/s 179 of Income Tax Act [Read Order]
In a recent ruling, Gujarat High Court (HC) quashed the order of the Income Tax Officer (ITO) on recovery of the outstanding dues of the assessee - company from the Directors under section 179 of the...
![Failure to take Proper Recovery of Outstanding dues: Gujarat HC quashes Recovery u/s 179 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/recovery-Gujarat-High-Court-Outstanding-dues-Income-Tax-Act-Income-Tax-Tax-taxscan.jpg "Failure to take Proper Recovery of Outstanding dues: Gujarat HC quashes Recovery u/s 179 of Income Tax Act [Read Order]")
![Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid: Gujarat HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Notice-GST-DRC-01-Hearing-Gujarat-HC-TAXSCAN.jpg "Show-Cause Notice in Form GST DRC-01 issued without Personal Hearing is Invalid: Gujarat HC [Read Order]")
GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]
The Gujarat High Court held that the Commissioner was empowered to authorize ‘arrest’ prior to completion of the assessment. The petitioner is the proprietor of a M/s Heugo Metal engaged in the...
![GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/ddf.jpg "GST: Commissioner empowered to authorize ‘arrest’ prior to Completion of Assessment, rules Gujarat High Court [Read Judgment]")
Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]
The Gujarat High Court while dismissing the plea challenging the validity of Rule 96(10) held that denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23,...
![Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/10/Denial-of-Rebate-Advance-Authorization-Licenses-holder-Gujarat-High-court-Rule-9610-Taxscan.jpg "Denial of Rebate to Advance Authorization Licenses holder operates prospectively from October 23, 2017: Gujarat HC upholds validity of Rule 96(10) [Read Judgment]")
GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of EÂ-Way Bill [Read Judgment]
The Gujarat High Court upheld provincial attachment of bank accounts accused involved in bogus billing and fake generation of E-ÂWay bills without the actual physical movement of goods. It is the...
![GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of EÂ-Way Bill [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/E-way-bill-bank-accounts-Taxscan.jpg "GST: Gujarat HC upholds Provincial Attachment of Bank Accounts accused involved in bogus billing and fake generation of EÂ-Way Bill [Read Judgment]")
Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]
The Gujarat High Court while directing the authority to refund said that the assessee entitled to refund in absence of any power with Revenue to forfeit excess tax. The petitioner, Advanced Systek...
![Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/08/Gujarat-High-Court-Refund-Excess-Tax-Taxscan.jpg "Assessee entitled to Refund in absence of any Power with Revenue to forfeit Excess Tax: Gujarat High Court [Read Order]")