HC dismissed the writ appeal, finding that the Tribunal was ...

High Court Upholds Tax Tribunal Decision, Rejects Delayed Writ Petition Challenging Income Tax Orders from 2010-2013

May 29, 2025

Case Laws Income Tax HC

HC dismissed the writ appeal, finding that the Tribunal was justified in dismissing the appeals due to non-appearance and non-payment of taxes. The court held that the single judge erroneously allowed the writ petition filed after 9 years, challenging income tax orders from 2010 and 2013. The HC emphasized that permitting such delayed challenges based on subsequent tax payment would create an undesirable precedent undermining legal finality. The court noted the availability of statutory remedies under the I.T. Act which were not pursued by the assessee, rendering the writ jurisdiction inappropriate in this instance.

View Source

← Previous Next →

HC dismissed the writ appeal, finding that the Tribunal was ...

High Court Upholds Tax Tribunal Decision, Rejects Delayed Writ Petition Challenging Income Tax Orders from 2010-2013

May 29, 2025

Case Laws Income Tax HC

You may also like:

Foreign Tax Credit u/s. 90 - Assessee did not file Form 67 at the time of filing of her return of income - Referring to established case law, the Tribunal affirmed that...

ITAT adjudicated multiple tax-related issues, primarily focusing on transfer pricing and income computation. The Tribunal rejected the Transfer Pricing Officer's Cost...

The ITAT upheld the CIT(A)'s decision to reject the assessee's books of accounts under section 145 and estimate income under section 144. The Tribunal clarified that...

Delay of 1154 days in filing appeal before Commissioner of Income Tax (Appeals) was not condoned as reasons given, such as leaving income tax matters in hands of...

ITAT adjudicated a dispute involving an Asset Reconstruction Company's tax treatment of security receipts. The tribunal held that the assessee correctly followed RBI...

ITAT adjudicated a tax dispute involving technical services income from an international transaction. The tribunal determined that fabrication charges received by a...

The ITAT held that where the assessee entered into a unilateral Advance Pricing Agreement (APA) with the Central Board of Direct Taxes (CBDT) and complied with its...

Tribunal found assessee had reasonable cause for delay in furnishing Tax Audit Report due to delay in finalization of statutory audit arising from dispute between Board...

The ITAT allowed the assessee's appeal regarding foreign tax credit for state taxes paid in the United States under Section 91, despite the existence of an India-USA...

The Income Tax Appellate Tribunal held that the receipt from supply planning services was not taxable as fees for technical services or royalty under the India-United...

The High Court considered a Revision u/s 264 where the CIT rejected the application due to delay, stating u/s 143(1) intimation was not revisable. The court declined to...

The Appellate Tribunal upheld the reopening of assessment u/s 147 due to the assessee providing bogus accommodation loss entries. The AO had reasons to believe in the...

Delay in filling appeal before ITAT - Delay of 68 days involved in filing of the appeal - The Tribunal noted the substantial delay in filing the appeal and the absence...

The HC condoned the delay of 799 days by the petitioner in filing Form 9A u/s 119(2)(b) of the Income Tax Act. Despite the delay being bona fide, the Assessing Officer...

The Income Tax Appellate Tribunal held that the payments received by the assessee, a foreign resident without a permanent establishment in India, for providing offshore...

Quick Updates: