Punjab and Haryana HC invalidates Tax Notices, Upholds Statutory Provisions against Circular Overrides [Read Order]
In the recent ruling, the High Court of Punjab and Haryana, invalidated tax notices issued to the assessee, emphasizing that circulars and...
![Punjab and Haryana HC Invalidates S.148 Notices for Non-Compliance with Faceless Assessment Procedure [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Punjab-and-Haryana-High-Court-Section-148-of-Income-Tax-Act-Income-Tax-Income-Tax-Act-Faceless-Assessment-Taxscan.jpeg "Punjab and Haryana HC Invalidates S.148 Notices for Non-Compliance with Faceless Assessment Procedure [Read Order]")
![Date of Submission of claim would be Recognized under Income Tax on accrual of Cash Incentive: Punjab and Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Punjab-and-Haryana-HC-Punjab-and-Haryana-High-Court-Cash-Incentive-taxscan.jpg "Date of Submission of claim would be Recognized under Income Tax on accrual of Cash Incentive: Punjab and Haryana HC [Read Order]")
![Absence of Faceless Assessment envisaged u/s 144B of Income Tax Act Invalidate SCN: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Punjab-and-Haryana-High-Court-Income-Tax-Income-Tax-Act-Section-144B-of-Income-Tax-Act-Faceless-Assessment-Taxscan.jpeg "Absence of Faceless Assessment envisaged u/s 144B of Income Tax Act Invalidate SCN: Punjab & Haryana HC [Read Order]")
![Punjab & Haryana HC Sets aside Notices Issued u/s 148 of Income Tax Act Without Conducting Faceless Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Punjab-and-Haryana-High-Court-Income-Tax-Income-Tax-Act-Section-148-of-Income-Tax-Act-Income-Tax-Notice-Taxscan.jpg "Punjab & Haryana HC Sets aside Notices Issued u/s 148 of Income Tax Act Without Conducting Faceless Assessment [Read Order]")
Asst Commissioner ignored Direction in Appellate Order: P&H HC directs Commissioner to Take Strict Action against Insubordination In CGST Hierarchy [Read Order]
In a significant case, the Punjab and Haryana High Court directed to take strict action against insubordination in the Central Goods and Service Tax (CGST) hierarchy as the Asst Commissioner...
CBDT Circular on Monetary Limits in Filing Appeal/SLP Not Applicable on International Tax Appeal Involving DTAA: Punjab & Haryana HC [Read Order]
In a recent case, the Punjab and Haryana High Court has held that the circular issued by the Central Board Of Direct Taxes (CBDT) prescribing monetary limits to file appeal/SLP is not applicable on...
![CBDT Circular on Monetary Limits in Filing Appeal/SLP Not Applicable on International Tax Appeal Involving DTAA: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Punjab-and-Haryana-HC-Punjab-and-Haryana-High-Court-CBDT-Central-Board-Of-Direct-Taxes-CBDT-Circular-Monetary-Limits-in-Filing-taxscan.jpg "CBDT Circular on Monetary Limits in Filing Appeal/SLP Not Applicable on International Tax Appeal Involving DTAA: Punjab & Haryana HC [Read Order]")
Punjab & Haryana HC Orders Departmental Action against Income Tax Dept for Bouncing of Cheque for Refund Issued [Read Order]
In a significant case, the Punjab and Haryana High Court has directed to take the departmental action against the income tax officials as the cheque for refund issued by income tax dept. bounced...
![Punjab & Haryana HC Orders Departmental Action against Income Tax Dept for Bouncing of Cheque for Refund Issued [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/Income-Tax-Dept-Income-Tax-Punjab-and-Haryana-High-Court-High-Court-Orders-Departmental-Action-Bouncing-of-Cheque-taxscan.jpg "Punjab & Haryana HC Orders Departmental Action against Income Tax Dept for Bouncing of Cheque for Refund Issued [Read Order]")
AC Rejected GST Refund on Limitation: Punjab & Haryana HC directs Commissioner to take Action and imposes Penalty [Read Order]
In a recent case, the High Court Of Punjab And Haryana directs commissioner to take action and imposes penalty as the Assistant Commissioner ( AC ) rejected the goods and Service Tax Refund solely on...
![AC Rejected GST Refund on Limitation: Punjab & Haryana HC directs Commissioner to take Action and imposes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/GST-goods-and-Service-Tax-Punjab-High-Court-Penalties-under-GST-GST-refund-case-TAXSCAN.jpg "AC Rejected GST Refund on Limitation: Punjab & Haryana HC directs Commissioner to take Action and imposes Penalty [Read Order]")
Punjab and Haryana HC Upholds ITAT Order Granting S.12A Registration to Vocational Training Institute [Read Order]
In the recent case the Punjab and Haryana High Court upheld the Income Tax Appellate Tribunal (ITAT)'s decision granting Section 12A registration to the Unique Educational Society, which operates a...
![Punjab and Haryana HC Upholds ITAT Order Granting S.12A Registration to Vocational Training Institute [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/10/SITE-IMG.jpg "Punjab and Haryana HC Upholds ITAT Order Granting S.12A Registration to Vocational Training Institute [Read Order]")
CBDT Circular or Instructions could not have been issued to Over-ride Provisions under Income Tax Act: Punjab and Haryana High Court [Read Order]
In a recent case, the Punjab and Haryana High Court has held that circular or instructions by Central Board of Direct Taxes ( CBDT ) could not have been issued to override the provisions under Income...
![CBDT Circular or Instructions could not have been issued to Over-ride Provisions under Income Tax Act: Punjab and Haryana High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/CBDT-CBDT-Circular-Income-Tax-Act-Income-Tax-Central-Board-of-Direct-Taxes-Punjab-and-Haryana-High-Court-taxscan.jpg "CBDT Circular or Instructions could not have been issued to Over-ride Provisions under Income Tax Act: Punjab and Haryana High Court [Read Order]")
Punjab & Haryana HC allows Benefit U/s 12 AA of Income Tax for Educational Trust for Educational Advancement [Read Order]
In a significant ruling, the Punjab and Haryana High Court ruled that benefit under section 12 AA of the Income Tax Act, 1961 is allowable to an institute registered as an educational trust...
![Punjab & Haryana HC allows Benefit U/s 12 AA of Income Tax for Educational Trust for Educational Advancement [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Punjab-and-Haryana-High-Court-Income-Tax-Punjab-and-Haryana-HC-Income-Tax-for-Educational-Trust-Educational-Advancement-taxscan.jpg "Punjab & Haryana HC allows Benefit U/s 12 AA of Income Tax for Educational Trust for Educational Advancement [Read Order]")