![Inadequate Response to Notices Rendering Insufficient Evidence for Order; Madras High Court Remitted Matter Seeking Proper Reply to SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Madras-High-Court-Income-Tax-SCN-Show-Cause-Notice-taxscan.jpg "Inadequate Response to Notices Rendering Insufficient Evidence for Order; Madras High Court Remitted Matter Seeking Proper Reply to SCN [Read Order]")
Inadequate Response to Notices Rendering Insufficient Evidence for Order; Madras High Court Remitted Matter Seeking Proper Reply to SCN [Read Order]
The Madurai Bench of the Madras High Court has remitted a matter back to the Assistant Commissioner of Income Tax citing inadequate response to the...
![Madras HC sets aside GST order passed without providing Opportunity to Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Madras-High-Court-GST-Goods-and-Service-Tax-Opportunity-to-Hearing-GST-enactments-taxscan.jpg "Madras HC sets aside GST order passed without providing Opportunity to Hearing [Read Order]")
![No Cross-Empowerment of CGST and SGST Authorities for GST Proceedings in Absence of Proper Notification u/s 6 of Respective GST Acts: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/SGST-No-Cross-Empowerment-of-CGST-CGST-SGST-Authorities-GST-Proceedings-taxscan.jpg "No Cross-Empowerment of CGST and SGST Authorities for GST Proceedings in Absence of Proper Notification u/s 6 of Respective GST Acts: Madras HC [Read Order]")
![AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/AO-Governed-Strict-Rules-of-Evidence-Act-Assessment-Proceedings-Income-Tax-Act-Madras-HC-TAXSCAN-1.jpg "AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]")
Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]
In a significant ruling the Madras High Court observed that Tax Recovery Officer under the Income Tax Act, 1961 is not empowered to declare sale made in favour of third party as void. As the 4th...
![Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Tax-Recovery-Officer-Income-Tax-Act-Sale-Third-Party-as-Void-Madras-HC-taxscan.jpg "Tax Recovery Officer not empowered under Income Tax Act to declare Sale made in favour of Third Party as Void: Madras HC [Read Order]")
PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]
A Single Bench of the Madras High Court has held that PayPal is a valid mode for receipt of foreign export proceeds under Foreign Exchange Management Act and Goods and Services Tax Act. The Goods...
![PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/PayPal-Receipt-Foreign-Export-FEMA-GST-Purposes-Madras-HC-taxscan.jpg "PayPal valid mode for Receipt of Foreign Export Proceeds under FEMA for GST Purposes: Madras HC [Read Order]")
Rectification Application not Equal to Appeal: Madras HC limits SLVDRS Eligibility to "Arrears" Category, directs to Pay 60% of Demand [Read Order]
A Single Bench of the Madras High Court has held that the petitioner is not eligible for reduced payment of dues at 50% as no appeal was pending before the appellate authority as per SLDRS Rules,...
No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]
The Madras High Court observed that there is no limitation filing application for compounding of offence contrary to Section 279(2) of the Income Tax Act, 1961. Notices were issued to the...
![No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-High-court-Income-Tax-Act-Compounding-of-Offence-Application-Madras-High-Court-Ruling-Legal-News-on-Income-Tax-Offences-Madras-HC-Compounding-Offence-Case-TAXSCAN.jpg "No Limitation filing Application for Compounding of Offence contrary to Section 279(2) of Income Tax Act: Madras HC [Read Order]")
Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]
In a recent decision the Madras High Court observed that mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “scrap” from “mechanical working of material” under...
![Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Liquor-Bottle-Taxation-Madras-High-Court-Mechanical-Working-of-Material-Tax-on-Liquor-Sales-Scrap-Liquor-Bottle-taxscan.jpg "Mere opening, breaking or uncorking of liquor bottle by twisting seal not amounts to “Scrap” from “Mechanical Working of Material” u/s 206C of Income Tax Act: Madras HC [Read Order]")
PCIT has no Jurisdiction to Revise Assessment u/s 263 of the Income Tax Act When Assessment Order Attained Finality by Court Order: Madras HC [Read Order]
The Madras High Court has held that the Principal Commissioner of Income Tax (PCIT) has no jurisdiction to revise the assessment under section 263 of the Income Tax Act when the assessment order...
![PCIT has no Jurisdiction to Revise Assessment u/s 263 of the Income Tax Act When Assessment Order Attained Finality by Court Order: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Madras-High-Court-Assessment-Order-Court-Order-Jurisdiction-taxscan.jpg "PCIT has no Jurisdiction to Revise Assessment u/s 263 of the Income Tax Act When Assessment Order Attained Finality by Court Order: Madras HC [Read Order]")