Search Results for "Deputy Commissioner"

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Search Results for "Deputy Commissioner"

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Supreme Court

Supreme Court Dismisses Contempt Petition Against Tax Authorities for Alleged Disobedience of Insolvency Judgment. Contempt not established as authorities acted in good faith and were not parties to earlier proceedings, despite claims for pre-resolution plan tax dues being extinguished under Section 31(1) of the Insolvency and Bankruptcy Code, 2016.

27 Mar 2025

The dispute arose from a contempt petition filed by M/s JSW Ispat Special Products Limited (now M/s JSW Steel Limited) against tax authorities of Chha...

High Court

Bombay High Court held that the entire amount of unverified purchases should be disallowed under Section 69C of the Income Tax Act, 1961, rejecting partial disallowance made by appellate authorities.

5 Mar 2025

Income Tax Act, 1961 – Section 69C – Bogus Purchases – Profit Rate Determination – Full Disallowance – Validity of Tribunal’s Decision ...

High Court

Bombay High Court – Income Tax – Remission of Matter to Dispute Resolution Panel (DRP) – Costs Imposed on Petitioner. Failure to inform the Assessing Officer of pending objections before the Dispute Resolution Panel led to the setting aside of the assessment order with costs imposed.

3 Mar 2025

The Court exercised its discretion in setting aside the assessment order due to the Petitioner’s procedural lapse, emphasizing that such indulgence ...

Supreme Court

Supreme Court Modifies Expulsion of Bihar MLC to Suspension, Reinstates Dr. Sunil Kumar Singh – Proportionality in Legislative Punishment Under Scrutiny. Court Invokes Article 142 to Ensure Proportionality in Legislative Discipline, Reinstates Petitioner After 7 Months of Expulsion

25 Feb 2025

Maintainability of Writ Petition: The Court held that the Writ Petition is maintainable as Article 212(1) does not bar judicial review of legislative...

Supreme Court

Penalty under Section 271AAA of the Income Tax Act, 1961 imposed partially; Supreme Court held penalty not leviable on Rs. 2,27,65,580/- as conditions under Section 271AAA(2) were fulfilled, but imposed 10% penalty on Rs. 2,49,90,000/- as undisclosed income found during search.

13 Feb 2025

Constitution of India (COI) – Code of Criminal Procedure (CrPC) – Income Tax Act, 1961 (Act 1961): – Section 271AAA – Penalty for undisclosed ...

Supreme Court

Supreme Court Quashes Recruitment Process for Class-IV Posts in Jharkhand Due to Violation of Constitutional Mandate. Advertisement Dated 29.07.2010 Declared Void Ab Initio – Fresh Recruitment Ordered with Age Relaxation.

10 Feb 2025

Advertisement Declared Void – The Supreme Court held that the advertisement dated 29.07.2010 was invalid and the recruitment process was null and v...

Supreme Court

Supreme Court Upholds High Court Judgment Invalidating Police Manual Rule on Reporting Authority for IPS Officers. Rule 63(iii) of Assam Police Manual Held Invalid as It Conflicts with Section 14(2) of Assam Police Act, 2007 and All India Services (Performance Appraisal Report) Rules, 2007, Due to Separation of Powers and Prohibition on Deputy Commissioner Interfering in Police Internal Matters.

18 Dec 2024

The dispute centered on the validity of Rule 63(iii) of the Assam Police Manual, which designated the Deputy Commissioner as the Reporting Authority f...

Supreme Court

Supreme Court Sets Precedence in Determining Notional Income and Date of Birth in Accident Compensation Claims. Supreme Court revisits MACT award calculations, emphasizing proof of age, notional income standards, and fair compensation interest rates.

24 Oct 2024

Case BackgroundThe appellants, the wife and sons of deceased Silak Ram, filed an appeal for compensation after a road accident in which Silak ...

High Court

A protracted legal battle results in an order for delayed refund interest under the Customs Act, 1962.

15 Oct 2024

The Bombay High Court ordered the Deputy Commissioner of Customs to pay interest on a delayed refund of Special Additional Duty (SAD). The petitioner ...

High Court

"Adjudication Order Set Aside Due to Lack of Reasoning: Court Remands for Fresh Hearing" "High Court emphasizes the need for reasoned and speaking orders to uphold principles of natural justice."

15 Oct 2024

The High Court set aside the adjudication order made by the Deputy Commissioner of State Tax on the grounds of failure to provide reasons and lack of ...

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