Retrospective Date to Apply for Settlement before Interim Board for Settlement u/s 245C(5) of IT Act shall be March 31, 2021 for A.Y. 202-21 : Madras HC [Read Order]
In a recent ruling, the Madras High Court observed that the retrospective date to apply for the Settlement before the Interim Board for Settlement...
![Tax Liability Confirms on grounds of Non-Response to SCN: Madras HC Allows Contesting GST Liability with 10% Pre-deposit [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Tax-Liability-Non-Response-to-SCN-Madras-HC-GST-Liability-Pre-deposit-TAXSCAN.jpg "Tax Liability Confirms on grounds of Non-Response to SCN: Madras HC Allows Contesting GST Liability with 10% Pre-deposit [Read Order]")
![Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Address-Discrepancy-Providing-Hearing-Opportunity-Customs-Order-Madras-HC-SCN-TAXSCAN.jpg "Address Discrepancy and Lack of Providing Hearing Opportunity Invalidates Customs Order: Madras HC directs to issue SCN to Correct Address [Read Order]")
GST Payer's Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]
The Madras High Court, in quashing the contested Goods and Services Tax (GST) Order, has directed the authorities to conduct a personal hearing and document submission, which were previously...
![GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Taxpayers-Non-submission-of-Documents-Personal-Hearing-Denied-Madras-HC-Hearing-and-Document-Submission-TAXSCAN.jpg "GST Payers Defence Rejected Due to Non-submission of Documents, Personal Hearing Denied: Madras HC Mandates Hearing and Document Submission [Read Order]")
Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]
In a recent ruling, the Madras High Court, while dismissing the writ petition directed the petitioner to cooperate with the customs department. Failure to do so would result in the authorities...
![Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Amalgamation-Legitimate-Tools-Tax-Evasion-Cooperate-Customs-Department-Madras-HC-TAXSCAN-3.jpg "Merger or Amalgamation Not Legitimate Tools for Tax Evasion, Cooperate with Customs Department: Madras HC [Read Order]")
Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]
The Madras High Court has disposed of writ petition filed by the petitioner directing to approach the appellate authority with regards to the issuance of bank attachment notice by the income tax...
![Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/Income-Tax-Dept-issues-Bank-Attachment-Notice-PAN-Fraud-Madras-HC-Approach-Appellate-Authority-TAXSCAN.jpg "Income Tax Dept issues Bank Attachment Notice over PAN Fraud: Madras HC Directs to Approach Appellate Authority [Read Order]")
AO not Governed by Strict Rules of Evidence Act for Assessment Proceedings under Income Tax Act: Madras HC [Read Order]
In a significant ruling the Madras High Court held that the Assessing Officer (AO) is not governed by strict rules of Evidence Act for the assessment proceedings under the Income Tax Act, 1961. ...
![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]")
No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]
In a recent decision the Madras High Court observed that no reopening of Assessment under Income Tax Act, 1961 can be made when the reasons cited was inspired from change of opinion of the Assessing...
![No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-high-court-Income-tax-Reopening-of-assessment-AO-opinion-in-reopening-of-assessment-Madras-High-Court-ruling-in-reopening-of-assessment-TAXSCAN.jpg "No Reopening of Assessment under Income Tax Act when Reasons cited was inspired from Change of Opinion of AO: Madras HC [Read Order]")
Unable to Claim ITCÂ due to Defect in Return Filed: Madras HC directs to approach Statutory Authority [Read Order]
The Madras High Court directed to approach the statutory appellate authority as the assessee was unable to Claim Input Tax Credit ( ITC ) due to a defect in the return filed. The court refused to...
![Relief to Lenovo: Madras HC directs to Refund GST Amount within 30 Days [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Madras-HC-Madras-high-court-GST-GST-Refund-Lenovo-GST-refund-Madras-HC-ruling-on-GST-Lenovo-India-tax-news-Lenovo-TAXSCAN.jpg "Relief to Lenovo: Madras HC directs to Refund GST Amount within 30 Days [Read Order]")