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Income Tax - Highlights / Catch Notes

Home Highlights April 2019 Year 2019 This

Scope of writ petition - Writ Petition under Article 226 of the ...

Income Tax

April 3, 2019

Scope of writ petition - Writ Petition under Article 226 of the Constitution of India, is not acceptable when facts are themselves disputed and detailed examination of facts required to ascertain the facts

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  1. Power of the High Court in exercising extraordinary writ jurisdiction under Article 226 - assessment of conflicting technical reports - It is well settled that the High...

  2. Writ appeal against writ petition entertained by the Ld. Single Judge - private parties - mismanagement and oppression of majority shareholders - Material on record...

  3. High Court has committed error in entertaining the writ petition under Article 226 of Constitution of India at the stage of show cause notices.

  4. Acceptable ground for the purpose of entertaining a Writ Petition - the finding of such appellate forums would be a valuable assistance for the purpose of exercise of...

  5. Validity of assessment order - The fact of issuance of notice in Form GST-DRC-01 dated 14.1.2022 is clearly mentioned at internal page 12 of the impugned assessment...

  6. Validity of order of Settlement Commission - acceptance of additional income disclosed by the assessee - Petitioner/Income Tax authority could not make out any...

  7. Territorial jurisdiction to entertain the writ petition under Article 226 (2) of the Constitution of India - even though a part of cause of action arises in this State,...

  8. Attachment order - recovery proceedings - The impugned letter was issued by the Tax Recovery Officer to the Sub Registrar, seeking certain details, the same would not...

  9. Detention of goods alongwith vehicle - gold ornaments - confiscation of goods - proceedings initiated under Section 129 as well as under Section 130 of the Central Goods...

  10. Applications for settlement u/s 245D rejected - since there was no true and full disclosure, there is no scope for any interference under Article 226 of the Constitution of India.

 

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