![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]")
Absence of Faceless Assessment envisaged u/s 144B of Income Tax Act Invalidate SCN: Punjab & Haryana HC [Read Order]
In a recent case, the Punjab And Haryana High Court has held that absence of faceless assessment envisaged under section 144B of Income Tax Act, 961...
![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]")
![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]](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]")
![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 directs to Waive Interest in Situations beyond Assessee's Control in Timely Filing of Income Tax Returns [Read Order]
The Punjab and Haryana High Court in a recent ruling held that interest for late filing of income tax returns can be waived in situations where the delay was beyond the control of assessee. Sant...
![Punjab & Haryana HC directs to Waive Interest in Situations beyond Assessees Control in Timely Filing of Income Tax Returns [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Punjab-and-Haryana-High-Court-Income-Tax-Returns-Assessees-Taxscan.jpg "Punjab & Haryana HC directs to Waive Interest in Situations beyond Assessees Control in Timely Filing of Income Tax Returns [Read Order]")
![Audit by CAG: Punjab & Haryana HC stays GST SCN to Leading Pharma Manufacturer [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/GST-Punjab-Haryana-High-Court-DRC-01-GST-audit-by-CAG-GST-audit-pharmaceutical-manufacturer-GST-taxscan.jpg "Audit by CAG: Punjab & Haryana HC stays GST SCN to Leading Pharma Manufacturer [Read Order]")
Auction based on quashed Exparte ITAT Order: Punjab & Haryana HC imposes Cost on Income Tax Authorities [Read Order]
The Punjab and Haryana High Court has held that the auction proceedings based on a quashed ex-parte income tax appellate tribunal ( ITAT ) order by the tax recovery officer are void ab initio. M/s...
![Auction based on quashed Exparte ITAT Order: Punjab & Haryana HC imposes Cost on Income Tax Authorities [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Punjab-and-Haryana-High-Court-Income-Tax-Tax-news-taxscan.jpg "Auction based on quashed Exparte ITAT Order: Punjab & Haryana HC imposes Cost on Income Tax Authorities [Read Order]")
Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]
The Punjab and Haryana High Court has held that an assessment order passed under the Income Tax Act, 1961 without conducting search and seizure is not valid. The court concluded that it cannot...
![Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Punjab-and-Haryana-High-Court-Assessment-Order-Income-Tax-Act-Assessment-Order-Passed-under-Income-Tax-Act-Search-And-Seizure-is-not-Valid-Taxscan.jpg "Assessment Order Passed under Income Tax Act Without Conducting Search And Seizure is not Valid: Punjab & Haryana HC [Read Order]")
Penalty under Rule 25 of Central Excise Rules relies on "intention to evade" u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]
The Punjab and Haryana High Court has noted that the penalty under Rule 25 of the Central Excise is applicable only on satisfaction of the ingredients given in Section 11 of the Central Excise Act,...
![Penalty under Rule 25 of Central Excise Rules relies on intention to evade u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Punjab-and-Haryana-High-Court-Rule-25-Central-Excise-Rules-Section-11-Central-Excise-Act-Excise-taxscan.jpg "Penalty under Rule 25 of Central Excise Rules relies on intention to evade u/s 11 of Excise Act: Punjab & Haryana HC [Read Order]")
Punjab and Haryana High Court quashes ECIR filed by Enforcement Directorate u/s 3 r/w Sec. 4 of PMLA Act [Read Order]
In a recent case, the Punjab and Haryana High Court quashed the First Information Report ( FIR ) filed by the enforcement directorate under Section 3 read with Section 4 of the Prevention of Money...
Taxability of Corporate Guarantees between Related Persons under GST: Punjab & Haryana HC stays Controversial Circular
A Division Bench of the Punjab and Haryana High Court has issued an interim order staying a circular issued by the Central Board of Indirect Taxes and Customs ( CBIC ) concerning the tax treatment of...
