Home Highlights April 2014 Year 2014 This

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1. Proper officer - Jurisdiction of Initiate investigation proceedings by the Central GST and State GST authorities simultaneously - cross-empowerment - The Court found...

2. Proceedings initiated u/s 144C - legality of the order by framing the so-called draft assessment order - while framing the said draft assessment order, the AO not only...

3. Reopening of assessment u/s 147 v/s assessment u/s 153C - proceedings initiated u/s 132 - The correct course of reassessment is under section 153C not under section 147...

4. Penalty u/s 271(1)(c) - Validity of notice - It is a well settled proposition of law that penalty cannot be initiated for the limb, which is different from the limb for...

5. Offence under PMLA - attachment of property - Since the action taken by the Bank of India was in accordance with law and was prior to the proceedings initiated under...

6. Dishonour of Cheque - proceedings initiated by the appellant under Section 138 of the Negotiable Instruments Act, 1881 - Validity of handwritten note (Notice) sent by...

7. Revision u/s 263 - at the time of exercise of jurisdiction under Section 263, admittedly, proceedings before AAR was pending on the issue of taxability of receipts from...

8. Writ petition - Seeking Pre-Packaged Insolvency Resolution Process under the IBC instead of proceeding under the SARFAESI Act - It appears that this writ petition is...

9. Reopening of assessment u/s 147 - Time limit for notice - there is no document made available to prove that the notice under section 148 dated 31.03.2018 was sent for...

10. Proceedings u/s 153A - addition of Unexplained cash credit U/s 68 - if there is no incriminating material to reassess the income of the assessee then the AO legally...

11. Jurisdiction - legality of parallel proceedings initiated by the Central Tax Officer and the State Tax Officer - The proceeding initiated by the petitioner is with...

12. GST audit and GST investigation proceedings - simultaneous proceedings - Since the audit proceedings under Section 65 of the Act has already commenced, it is but...

13. Revision u/s 263 - penalty proceedings u/s 271AAB(1A) - The mandate under section 263 of the Act do not give any power to CIT to impose his satisfaction over the...

14. Penalty u/s 271(1)(c) - non-compliance of notice issues - if the quantum proceedings itself are declared to be bad in law and quashed , then any non compliance on the...

15. Jurisdiction - proper officer to issue summons and conduct inquiry - Investigation / Enquiry proceedings initiation by different authorities of state and central GST -...