Loading High Court cases…
357 orders · Page 8 of 8
The High Court found that the Investigation Wing improperly directed the Assessing Officer to frame assessments to protect revenue interests, compromising the AO's quasi-judicial independence. The court cited previous judgments emphasizing the need for independent assessment.
The High Court held that the reassessment proceedings were bad in law as the details sought to be verified were already on record and disclosed by the assessee. The Tribunal's finding that the assumption of jurisdiction under Section 148 was invalid was upheld.
The Tribunal dismissed the Revenue's appeal, upholding the CIT(A)'s order. The High Court found no substantial question of law and no perversity in the lower authorities' findings.
The High Court dismissed the appeal, holding that the revenue was bound by the previous judgment of a coordinate bench. The court cited Supreme Court judgments stating that an appeal is not automatically stayed by a pending SLP and that the earlier judgment remained binding.
The High Court dismissed the revenue's appeals, holding that they were covered by a previous judgment where a mandamus was issued to grant approval. The court noted that there was no stay on the earlier judgment.
The High Court dismissed the revenue's appeals, holding that they were covered by a previous judgment where a mandamus was issued to grant approval. The court noted that there was no stay on the earlier judgment.
The High Court dismissed the revenue's appeals, holding that they were covered by a previous judgment where a mandamus was issued to grant approval. The court noted that there was no stay on the earlier judgment.