Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights May 2021 Year 2021 This

Order passed before the time prescribed for filing the reply - ...


Court Grants Relief Due to Premature Order in Faceless Assessment Case; Restores Matter for Further Review.

May 12, 2021

Case Laws     Income Tax     HC

Order passed before the time prescribed for filing the reply - faceless assessment scheme - it is evident that the impugned order has been passed with pre-set mind. In any event, the order has been passed without considering the reply received from the petitioner. Therefore, this Court is inclined to grant the relief sought for by the petitioner as there is a manifest violation of business of justice while passing the impugned order. - Matter restored back - HC

View Source

 


 

You may also like:

  1. Validity of Reopening of assessment u/s 147 - HC dismissed the writ petition giving reasons for the disinclination to entertain the writ petitions - - When the...

  2. In the matter under review, the High Court dismissed the review petitions filed by the parties. The Court held that no grounds were established for seeking a review of...

  3. The Delhi High Court examined the validity of assessments u/s 153A and whether the specified authority granted approval in accordance with Section 153D. The court...

  4. Review petition - Validity of reopening of assessment - The High Court dismissed the review petitions seeking to challenge a common order dated 04.11.2022, which set...

  5. The High Court considered the maintainability of a review petition based on a subsequent judgment and the condonation of a 619-day delay in filing the civil review...

  6. Seeking review - error apparent on the face of record or not - The High Court held that, these documents were not part of the pleadings. Review does not mean rehearing...

  7. HC granted interim relief to petitioner challenging tax notifications, restraining respondents from taking coercive action. The court found a prima facie case of...

  8. HC dismissed the review petition against its order that had remitted the case for fresh assessment. The court found no grounds for review as the original order was based...

  9. The High Court or Sessions Court should be reluctant to grant an interim stay on the operation of an order granting bail pending disposal of the cancellation application...

  10. Doctrine of Merger of High Court Decision with the Order of Supreme Court - The Jharkhand High Court, in its analysis, delved into the doctrine of merger, a pivotal...

  11. Review petition - Levy of penalty u/s 271(1)(c) - Tribunal sustaining the levy without providing an opportunity of hearing - Review applicant had paid entire tax amount...

  12. Maintainability of appeal in writ Court - Validity of re-assessment order passed u/s 147 - The High court, after hearing both parties and reviewing the submissions and...

  13. The Court held that the petitioner was ready and willing to perform the contract u/s 16(c) of the Specific Relief Act, having paid a substantial portion of the...

  14. The High Court granted interim relief to the petitioners challenging an order issued u/s 74 of the Central/West Bengal Goods and Services Tax Act, 2017. Considering the...

  15. Applicant sought regular bail in case involving recovery of commercial quantity of contraband under NDPS Act. Court considered factors like prima facie case, nature of...

 

Quick Updates:Latest Updates