HC: Assessment of educational trust absent jurisdiction “void-ab-initio” and not a mere irregularity

Patna HC allows assessee’s (a non-profitable educational trust) writ; Quashes assessment order and demand notice passed by ITO (Exemptions), Muzaffarpur for AY 2013-14 absent jurisdiction and in violation of the

Nov 11,2016

HC: Revenue’s threat to initiate penalty/prosecution proceedings on return-filing failure unjustified

Madras HC allows assessee’s writ challenging notice issued  to furnish their return of  income immediately and threatening to initiate penalty and prosecution proceedings u/s 271F and 276cc;  HC observes that the

Nov 11,2016

HC: Disapproves CBDT's Sec 119(2) discretion; Condones return filing delay noting 'technical' snags

Madras HC division bench upholds Single Judge order, sets-aside CBDT order rejecting assessee's condonation application u/s 119 with regards to a day’s delay in filing return of income for AY

Nov 10,2016

HC: Quashes reassessment proceedings sans allusion of tangible material

Delhi HC allows assessee’s writ challenging reassessment proceedings initiated u/s 147/148 for AY 1997-98; On perusal of reasons furnished by the Revenue for reopening the assessment notes that there was

Nov 03,2016

HC: Reverses ITAT, quashes reassessment absent issuance of statutory notice u/s 143(2), Sec. 292BB inapplicable

Kerala HC reverses ITAT order, quashes reassessment u/s 147 read with Sec 143(3) for AY 2009-10 as no notice u/s 143(2) was issued to assessee company; ITAT had upheld reassessment

Nov 03,2016

HC: Directs advance-tax refund noting delay on account of “genuine hardship”

Kerala HC allows asssessee’s writ challenging CIT’s order dismissing assessee’s application u/s 119(2)(b) seeking refund of advance tax paid for AYs 2004-05 and 2005-06 on ground of delay ; Notes that

Oct 27,2016

HC: Chastises Revenue for not granting refund u/s 143(ID) despite HC’s clarification in Tata-tele case

Bombay HC allows asseseee’s  writ petition for  AY 2015-16,  directs AO to grant refund due to assessee, despite issuance of scrutiny notice u/s 143(2); HC observes that the refund was

Oct 27,2016

HC: Directs resolution of technical-glitch on “war footing” for timely return processing u/s143(1)

Bombay HC allows assessee’s writ challenging letter issued by Revenue expressing its helplessness to process the return of income u/s 143(1) in view of technical glitch encountered in the ITD

Oct 25,2016

HC: Directs refund processing despite Sec 143(2) notice issuance, rejects Revenue’s ‘discretionary’ interpretation of Tata Tele case

Delhi HC allows assessees’ writ petitions, directs Revenue to examine refund claims and pass appropriate orders despite scrutiny notices issued u/s 143(2); Assessees’  were aggrieved by the notices issued u/s

Oct 24,2016

HC: EPC contractor claiming 'insurance' for equipment transit-loss, no ‘reason’ for reassessing contract-revenue

Bombay HC upholds ITAT order setting aside reassessment for AY 2000-01 in case of assessee (an EPC contractor), holds material used by AO for issuing reopening notice was without any

Oct 24,2016