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Court Quashes Time-Barred MVAT Assessment Order. Four-Year Limitation Exceeded; Personal Hearing Not Granted, Violating Natural Justice Principles

The petition challenges an assessment order and notice of demand issued by the Deputy Commissioner of State Tax for the financial year 2015-16. The pe...

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Search Action Under Section 132 of the Income Tax Act, 1961. Unveiling the Controversy Surrounding the Unconstitutional Search and Seizure of Cash, Jewelry, and Documents by Revenue Authorities

Presents two petitions challenging a search action conducted under Section 132 of the Income Tax Act, 1961. The petitioners, including a private limit...

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Supreme Court Upholds Revenue in Income Tax Act Limitation Dispute Over Block Assessment. Limitation period for block assessment under Section 158BE commences from date of last Panchnama drawn, not date of last authorization, as per Explanation 2 to Section 158BE of Income Tax Act, 1961.

The dispute arose from block assessment orders passed under the Income Tax Act, 1961, following search operations. The assessees challenged the assess...

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Supreme Court Partly Allows Appeals in Kerala General Sales Tax Exemption Dispute Over Approval Date Interpretation. Exemption Period for 100% Export-Oriented Unit Held to Commence from Date of Unambiguous Central Government Approval (27.10.1994) Under SRO 1727/1993, Not from Production Start Date.

The Supreme Court addressed appeals concerning the interpretation of an exemption notification under the Kerala General Sales Tax Act. The dispute inv...

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Supreme Court Quashes Adverse Remarks and Costs Against Tax Officer in UP VAT Act Case Due to Violation of Natural Justice. High Court's Findings on Ex Parte Assessment and Service of Notice Upheld, but Ancillary Strictures and Penalties Set Aside for Lack of Hearing Opportunity.

The Supreme Court addressed appeals by a tax officer challenging adverse observations, remarks, and costs imposed by the High Court of Judicature at A...

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Supreme Court Sets Aside High Court Judgment and Remands Income Tax Appeals for Fresh Adjudication. High Court Erred in Disposing of Appeal Without Discussing Issues Arising for Consideration Under Section 260A of Income Tax Act, 1961.

The dispute originated from income tax assessment proceedings for Assessment Year 2012-13, where the Assessing Officer added Rs. 7,78,00,000 to the as...

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Supreme Court Allows State's Appeal Against High Court's Quashing of VAT Assessment Orders. High Court Erred in Entertaining Writ Petitions Under Article 226 When Alternative Statutory Remedy of Appeal Was Available to Assessees Under Andhra Pradesh Value Added Tax Act.

The dispute arose from VAT assessment proceedings where the Assessing Officer passed assessment orders for various years against registered dealers. T...