Search Results for "Assessment Orders"

Trending :

Search Results for "Assessment Orders"

17 result(s) found

Home Search Results

Scroll Down To Discover

Found 17 result(s)

High Court

High Court Quashes Tax Refund Adjustment Order for Violation of Settlement Scheme and Natural Justice. Adjustment of refund for one tax period against demand for another under proviso to Section 50(1) of Maharashtra Value Added Tax Act, 2002 held invalid when petitioner had applied under Maharashtra Settlement of Arrears of Tax, Interest, Penalty or Late Fees Act, 2023 and no defect notice was issued.

12 Mar 2026

The dispute involved a proprietorship concern registered under the Maharashtra Value Added Tax Act, 2002 challenging a settlement order dated 18 April...

High Court

High Court of Judicature at Bombay Dismisses Revenue's Appeal in Income Tax Deduction Case Under Section 80-IA(4). Tribunal's finding that assessee qualified as developer of infrastructure facilities for Srisailam and Koyna projects was upheld, as assessee undertook development work and transferred facility to government, meeting statutory criteria under Income-Tax Act, 1961.

11 Mar 2026

The dispute arose from appeals filed by the Revenue under Section 260A of the Income-Tax Act, 1961, challenging orders of the Income Tax Appellate Tri...

High Court

High Court Allows Writ Petition Challenging Rejection of Vivad Se Vishwas Scheme Application -- Petitioner Entitled to Scheme Benefits Despite Not Filing Separate Appeal Against Assessment Order Under Section 5A of Income Tax Act

28 Jan 2026

The Petitioner challenged the rejection of her application under Direct Tax Vivad Se Vishwas Act, 2020 by the Principal Commissioner of Income Tax -- ...

High Court

High Court Quashes Income Tax Reassessment Proceedings Due to Violation of Natural Justice and Non-Compliance with Court Directions. Reassessment Orders Set Aside as Department Failed to Supply Requested Information and Issued Fresh Notice Contrary to Previous Court Order Under Sections 148 and 148A of Income Tax Act, 1961.

28 Jan 2026

The dispute involved a writ petition filed by an assessee challenging reassessment proceedings initiated by the Income Tax Department. The petitioner,...

High Court

High Court Quashes Income Tax Assessment Orders for Non-Compliance with Mandatory Draft Order Requirement Under Section 144C of Income Tax Act, 1961. The court held that issuance of draft assessment order under Section 144C(1) is mandatory for eligible assessees where variation arises from Transfer Pricing Officer order under Section 92CA(3), and non-compliance renders final order void ab initio, even after remand under Section 263.

6 Jan 2026

The dispute involved a pharmaceutical company challenging assessment orders passed by the Income Tax Department for Assessment Years 2017-18 and 2018-...

High Court

Assessment Orders Passed in Name of Non-Existent Entities Post-Amalgamation Held Void Ab Initio – Reliance Industries Limited vs. Commissioner of Income Tax. Jurisdictional Ground Raised After Three Decades Upheld – Supreme Court Precedents on Amalgamation Applied

14 Feb 2025

Jurisdictional Issue:– Assessment orders passed against non-existent entities post-amalgamation are void ab initio, as the entities cease to exist a...

High Court

"Bombay High Court Dismisses B.V. Jewels' Plea, Upholds Interest Demand on Customs Liability" "Customs Act’s interest provisions reaffirmed; liabilities clarified."

14 Nov 2024

Acts and Sections Discussed: Customs Act, 1962: Section 18(3): Interest on final/re-assessment orders. Section 28: Recovery of duties not levie...

High Court

Bombay High Court Quashes VAT Assessment Order on Ferrero India Over Procedural Lapses and Legal Malafides Violation of Natural Justice and Statutory Limitations Results in VAT Demand Cancellation

17 Oct 2024

The petitioners challenged assessment orders issued under the Maharashtra Value Added Tax (MVAT) Act. The orders sought to levy VAT on royalty payment...

High Court

Bombay High Court Nullifies Faceless Assessment Notices Issued Without Jurisdiction. Court Upholds the Faceless Assessment Mechanism, Invalidates Notices Issued by Non-Faceless Officers.

28 Aug 2024

The Bombay High Court, in the case of Abhin Anilkumar Shah vs. Income-tax Officer, International Tax Ward Circle 4(2)(1), Mumbai & Ors., quashed t...

High Court

Court Rules in Favor of Importer in Crude Palm Oil Customs Duty Dispute. High Court Cites Supreme Court Precedent, Orders Refund of Additional Duties Paid Due to Reassessment Based on Newly Issued Tariff Notification

28 Jun 2024

The petitioner imported 12,250 metric tons of Crude Palm Oil under four contracts with Just Oil & Grain Pte. Ltd., Singapore. After the goods arri...

1 2

Full Name * Username * Mobile Number * Email Address * State/UT * City * Password * Confirm Password * Referral Code (Optional)