Home Highlights August 2012 Year 2012 This

You may also like:

1. Levy of interest u/s 234B - terminal point for the levy of interest - the impugned judgment and order passed by the Division Bench of the High Court is without any...

2. Best judgement assessment - There appears to be divergents views insofar as the question as to whether the consumption of electricity can constitute the sole basis for...

3. Best judgement assessment u/s 144 - CIT(A) wrongly substituted the best judgement of the AO with his own judgement contrary to the provisions of section 144 of the Act

4. Levy of Tax and penalty - expired E-way bill - Despite specific direction passed by this court, the respondent no. 3 caused an assessment imposing tax and penalty under...

5. This Court jurisdiction to entertain the execution petition of a foreign decree - Summary judgement - the setting aside of default judgment and passing of summary...

6. Seeking cancellation of the bail granted to the respondent/accused - Any Judgment passed would be on the basis of the records available / materials produced and those...

7. Best judgement assessment - formulae for levying the purchase tax on the ground that separate accounts are absent - There was absolutely no necessity or need for making...

8. Validity of Circular issued by the CBIC - Jurisdiction - Form GSTR­-3B is return or not - rectification of Form GSTR­-3B - Learned counsel for the respondent was at...

9. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

10. Revision u/s 263 by CIT - The phrase prejudicial to the interest of revenue has to be read in conjunction with an erroneous order passed by the A.O. Every loss of...

11. Validity of Judgement of High Court - While admitting the appeal of the Revenue, the High Court has framed 10 question of laws - However, while disposing the appeal, the...

12. Suspension of CHA License - Right to appeal - right of Department to file an appeal against the order passed by the Commissioner - the Regulations do not prohibit the...

13. Reopening of assessment - To declare the order of assessment illegal and to permanently prevent the Assessing Officer from passing any fresh order of assessment, merely...

14. Detention of goods on incorrect grounds - when the show-cause notice was issued, there is no whisper of any invalid document whatsoever. In fact, the stand was...

15. Assessment u/s 144C - it is for the revenue to devise its own means and ways to correct the software and pass the final assessment order in accordance with the law. In...