![Civil Suit for Declaration as Null and Void barred u/s 34 of SARFAESI Act when Bank Account declared as NPA: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Civil-Suit.jpg "Civil Suit for Declaration as Null and Void barred u/s 34 of SARFAESI Act when Bank Account declared as NPA: Allahabad HC [Read Order]")
Civil Suit for Declaration as Null and Void barred u/s 34 of SARFAESI Act when Bank Account declared as NPA: Allahabad HC [Read Order]
Reinforcing the exclusive jurisdiction of the Debts Recovery Tribunal (DRT) under the Securitisation and Reconstruction of Financial Assets and...
![Denial of Opportunity for Oral Hearing u/s 75(4) of GST Act: Allahabad HC sets aside Demand Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Allahabad-High-Court-GST-GST-demand-order-Jain-Medicals-Case-taxscan.jpg "Denial of Opportunity for Oral Hearing u/s 75(4) of GST Act: Allahabad HC sets aside Demand Order [Read Order]")
![Confiscation of 3.5 kg of Gold Bars Seized u/s 111 of Customs Act: Allahabad HC dismisses Revenue Appeals due to Low Monetary Limit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-HC-Revenue-Appeals-Gold-Bars-Seized-Confiscation-of-Gold-Bars-Low-Monetary-Limit-taxscan.jpg "Confiscation of 3.5 kg of Gold Bars Seized u/s 111 of Customs Act: Allahabad HC dismisses Revenue Appeals due to Low Monetary Limit [Read Order]")
![AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Allahabad-high-court-income-tax-appeals-Income-tax-act-dismisses-appeals-TAXSCAN.jpg "AO cannot Refer Matter to DVO without Rejecting Books of Account u/s 142A of Income Tax Act: Allahabad HC dismisses Appeals on Lack of Merit [Read Order]")
![Deletion of Addition u/s 14A of Income Tax Act: Allahabad HC dismisses Revenue Dept’s Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Deletion-of-Income-Tax-Act-Allahabad-HC-Revenue-Appeal-taxscan.jpg "Deletion of Addition u/s 14A of Income Tax Act: Allahabad HC dismisses Revenue Dept’s Appeal [Read Order]")
Income Tax Reassessment can be Exercise only on Fit Case: Allahabad HC sets aside Order Passed u/s 148A [Read Order]
The Allahabad High Court while allowing the order passed under Section 148A of the Income Tax Act, 1961, it was held that reassessment under the Income Tax Act can be exercised only on fit case. The...
![Income Tax Reassessment can be Exercise only on Fit Case: Allahabad HC sets aside Order Passed u/s 148A [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/site-img-6.jpg "Income Tax Reassessment can be Exercise only on Fit Case: Allahabad HC sets aside Order Passed u/s 148A [Read Order]")
AO cannot alter Gross Profit Rate applied by Assessee without objecting to Books of Accounts under Income Tax Act: Allahabad HC [Read Order]
In a recent case, the Allahabad High Court has held that under Income Tax Act, 1961, the Assessing Officer ( AO ) cannot change Gross Profit Rate applied by the assesee once the acceptance of books...
![AO cannot alter Gross Profit Rate applied by Assessee without objecting to Books of Accounts under Income Tax Act: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/AO-Alter-Gross-Profit-Rate-Applied-Assessee-Objecting-Books-of-Accounts-Income-Tax-Act-Allahabad-HC-taxscan.jpg "AO cannot alter Gross Profit Rate applied by Assessee without objecting to Books of Accounts under Income Tax Act: Allahabad HC [Read Order]")
Cancellation of Licences under United Provinces Excise Act Cannot Be Due To Suspicion: Allahabad High Court [Read Order]
The Allahabad High Court has held that the cancellation of a license under Section 34(2) of the United Provinces Excise Act, 1910 cannot be based on suspicion. The Court held that without there being...
Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]
“Since the jurisdiction never arose, the entire proceedings were conducted without jurisdiction and are a nullity.” - Allahabad HC The Allahabad High Court has nullified the reassessment order...
![Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Flipkart-Assessing-Authority-Flipkart-income-assessment-TAXSCAN.jpg "Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]")
Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]
The Allahabad High Court upheld the deletion of Income Tax Addition under section 68 of the Income Tax Act, 1961 as the assessee proved the genuineness of the transaction. The assessee not only...
![Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Allahabad-HC-Section-68-Income-Tax-Act-Genuineness-of-transaction-in-tax-law-Taxscan.jpg "Allahabad HC upholds Deletion of Income Tax addition u/s 68 of Income Tax Act as Assessee Proves Genuineness of Transaction [Read Order]")
Seizure of Vehicle without Notice, Transporting Goods affects Civil Rights of Transporter as Truck is Capital Asset of Transporter: Allahabad HC [Read Order]
The Allahabad High Court held that the seizure of vehicle without notice transporting goods affects civil rights of transporter as truck is the capital asset of transporter. The petitioner is...
No power on Income Tax Authority to Dissect Indivisible Contract on absence of Legal Provision: Allahabad HC [Read Order]
The Allahabad High Court recently observed that there is no power vested with the income tax authority to dissect indivisible contract on the absence of a legal provision. To set up that thermal...
![No power on Income Tax Authority to Dissect Indivisible Contract on absence of Legal Provision: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Authority-Legal-Provision-Dissect-Indivisible-Contract-Indivisible-Contract-on-Legal-Provision-Income-Tax-taxscan.jpg "No power on Income Tax Authority to Dissect Indivisible Contract on absence of Legal Provision: Allahabad HC [Read Order]")