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Title From/Year
[Judgement]

J. Somashekar vs Union of India and Ors.
Maintainability of rectification application - Sections 154, 205 of the Income Tax Act, 1961. Deduction of tax at source
[LexDocId : 593946] [Categories - Direct Tax]


HC (Karnataka)

Atlas Brands (P) Ltd. vs CIT (TDS) and Ors.
Quashing of proceedings - Sections 200A, 234-E of the Income Tax Act, 1961. Condonation of delay
[LexDocId : 593945] [Categories - Direct Tax]


HC (Karnataka)

Macrotech Developers Ltd. vs ACIT and Ors.
Validity of reopening notice - Section 148 of the Income Tax Act, 1961. True and full disclosure
[LexDocId : 593944] [Categories - Direct Tax]


HC (Bombay)

Dharamraj vs ITO
Validity of notice issued - Section 148 of the Income Tax Act, 1961. Proceedings against dead person
[LexDocId : 593943] [Categories - Direct Tax]


HC (Delhi)

Commissioner of Central Goods and Service Tax vs Shriram General Insurance Co. Ltd.
Allowable input service - Section 114A of the Insurance Act, 1938. CENVAT Credit Rules, 2004. Re-insurance
[LexDocId : 593942] [Categories - Goods and Services Tax]


HC (Rajasthan)

Prateek Garg and Ors. vs Intelligence Officer, Directorate General of Goods and Service Tax Intelligence
Grant of bail - Section 439 of the Code of Criminal Procedure, 1973. Section 132(1)(b)(i) of Central General Goods and Service Tax Act 2017. Section 20 (xv) of the Integrated Goods and Services Tax Act, 2017. Issuing fake invoices
[LexDocId : 593941] [Categories - Direct Tax]


HC (Himachal Pradesh)

Active Metals (P) Ltd. vs State of Gujarat
Release of confiscated goods - Section 130 of the Central Goods & Services Tax Act, 2017. Issuance of notice
[LexDocId : 593938] [Categories - Goods and Services Tax]


HC (Gujarat)

G. Victor Devasahayam vs ACIT
Framing of additional charges - Section 276C (2) of the Income Tax Act, 1961. Section 216(5) of the Code of Criminal Procedure, 1973. Non-payment of tax arrears
[LexDocId : 593937] [Categories - Direct Tax]


HC (Chennai)
2021

Bharat Aluminium Co. Ltd. vs UOI and Ors.
Right of hearing - Section 144B of the Income Tax Act, 1961.Faceless assessment scheme
[LexDocId : 593936] [Categories - Direct Tax]


HC (Delhi)
2022

Chartered Accountants Association, Surat vs UOI
Extension of time limit - Filing of audit reports
[LexDocId : 593931] [Categories - Direct Tax]


HC (Gujarat)
2022