![Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-of-Assessments-Income-Tax-Act-Unjustified-if-No-Incriminating-Material-Linked-to-Undisclosed-Income-Discovered-in-Search-Patna-HC-TAXSCAN.jpg "Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]")
Reopening of Assessments u/s 153A of Income Tax Act Unjustified if No Incriminating Material Linked to Undisclosed Income Discovered in Search: Patna HC [Read Order]
The High Court of Patna has held that the reopening of assessments under Section 153A of the Income Tax Act, 1961 is unjustified if no incriminating...
![Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Patna-HC-Patna-High-Court-Refund-Patna-HC-directs-Refund-of-recovered-GST-GST-taxscan.jpg "Patna HC directs Refund of recovered GST Dues on next day of dismissal of Appeal, slams Tax Officer with Rs. 5000 costs for arbitrary recovery action in the absence of GSTAT [Read Order]")
![ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITC-Supplying-Dealer-Paid-Government-despite-Collection-Tax-Purchasing-Dealer-Patna-HC-TAXSCAN-1.jpg "ITC not Sustainable when Supplying Dealer has not Paid to Government, despite Collection of Tax from Purchasing Dealer: Patna HC [Read Order]")
![No Satisfactory Explanation Regarding Huge Fixed Assets and Cash: Patna HC Rejects Bail of Bihar Property Dealer in PMLA Case [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Huge-Fixed-Assets-Cash-Patna-HC-Bail-Bihar-Property-Dealer-PMLA-Case-TAXSCAN.jpg "No Satisfactory Explanation Regarding Huge Fixed Assets and Cash: Patna HC Rejects Bail of Bihar Property Dealer in PMLA Case [Read Order]")
![Tax Dept Rejected Refund Application Stating They can Keep it in Abeyance Until An appeal Filed: Patna HC Deprecates Conduct of State Tax Authority and Restores Application [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Dept-Tax-Tax-Dept-Rejected-Refund-Application-Refund-Refund-Application-Patna-High-Court-Patna-High-Court-Deprecates-Conduct-of-State-Tax-Authority-Taxscan.jpg "Tax Dept Rejected Refund Application Stating They can Keep it in Abeyance Until An appeal Filed: Patna HC Deprecates Conduct of State Tax Authority and Restores Application [Read Order]")
Four Years Is Reasonable Time of Limitation in Absence limitation provided in Statute for an order u/s 201 of Income Tax Act: Patna HC Dismisses Appeal Against Indian Oil Corporation
The Patna High Court while dismissing the appeal against Indian Oil Corporation Ltd, has held that four years is a reasonable time of limitation in the absence of limitation provided in statute...
Entertainment Tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of 101st Amendment: Patna HC [Read Order]
The Patna High Court observed that the entertainment tax collected by Commercial Tax Officers under Bihar Entertainment Tax Act is ultravires of the 101st Constitutional Amendment. The petitioner,...
Non-Speaking GST Registration Cancellation Order: Patna HC sets aside Cancellation Order [Read Order]
A division bench of Patna High Court has set aside the Goods and Services Tax (GST) registration cancellation order on ground that the order itself was ‘Non-speaking’. The bench of Chief Justice...
![Non-Speaking GST Registration Cancellation Order: Patna HC sets aside Cancellation Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Speaking-GST-Registration-Cancellation-Order-GST-Registration-Cancellation-Order-Patna-HC-sets-aside-Cancellation-Order-Patna-High-Court-GST-Registration-GST-taxscan.jpg "Non-Speaking GST Registration Cancellation Order: Patna HC sets aside Cancellation Order [Read Order]")
ÂSub section (5A) inserted by Amendment of Finance Act,2017 has no Retrospective Effect: Patna HC[Read Order]
A Division Bench of the Patna High Court observed that Sub section (5A) inserted by amendment of Finance Act,2017 has no retrospective effect. The question of law raised in the writ petitions,...
GST Registration Cancellation Order for Non-filing returns without stating Reasons: Patna HC directs Assessee to Apply for Revocation of Cancellation
The Patna High Court has recently directed the assessee to apply for revocation of cancellation of Goods and Services Tax (GST) registration when the same was canceled for non-filing of returns. ...
GST Dept cannot Deprive the Benefit of Assessee due to Non-Constitution of Tribunal: Patna HC Directs to File Appeal u/s 112 [Read Order]
The Patna High Court has held that the GST dep cannot deprive the benefit of the assessee due to non-constitution of the tribunal and directed to file an appeal under section 112 of the Bihar Goods...
![GST Dept cannot Deprive the Benefit of Assessee due to Non-Constitution of Tribunal: Patna HC Directs to File Appeal u/s 112 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/GST-GST-Dept-Benefit-Assessee-Non-Constitution-Tribunal-Patna-High-Court-Appeal-Taxscan.jpg "GST Dept cannot Deprive the Benefit of Assessee due to Non-Constitution of Tribunal: Patna HC Directs to File Appeal u/s 112 [Read Order]")