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197 orders · Page 2 of 4
The High Court disposed of the appeal, granting liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal as the tax effect was below the threshold specified in a CBDT circular. Liberty was granted to the revenue to revive the appeal if exceptions applied, and the questions of law were kept open.
The High Court disposed of the appeal, granting the revenue liberty to revive it if the matter falls within exceptions to CBDT circulars on tax effect. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on the tax effect being less than Rs. 2 Crores, citing CBDT Circulars. The question of law was kept open for future adjudication.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within the exceptions of a CBDT circular regarding tax effect. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect. Liberty was granted to the Revenue to revive the appeal if exceptions under the circular applied, keeping the questions of law open.
The High Court disposed of the appeal, granting liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, keeping the substantial questions of law open for future adjudication. This was based on the tax effect being below the threshold specified in CBDT Circulars and the assessee's counsel's submission.
The High Court disposed of the appeal based on CBDT circulars regarding tax effect. The substantial questions of law were kept open for future adjudication.
The Court noted that the tax effect was below the threshold specified in a recent CBDT circular, which binds the revenue. The appeal was disposed of with liberty to revive if exceptions under other circulars applied.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within the exceptions of the cited CBDT circular. The substantial questions of law were kept open.
The High Court disposed of the appeal with liberty to the revenue to revive it if it falls under exceptions in the circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty to the revenue to revive it if exceptions under relevant CBDT circulars apply. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if exceptions under the relevant CBDT circulars apply. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted liberty to the revenue to revive the appeal if exceptions under the circular apply, keeping the questions of law open.
The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions to the CBDT circulars. The substantial questions of law were kept open.
The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions of CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect. Liberty was granted to the Revenue to revive the appeal if exceptions under the circular apply.
The High Court allowed the writ petition, quashed the assessment order dated 21.03.2024 and the penalty notice dated 21.03.2024. The matter was remitted to the Assessing Officer for fresh consideration. The Court held that an opportunity should be granted to the assessee to submit all documents evidencing the payment of Rs. 65,13,65,170/- for cotton purchase. The Assessing Officer was directed to consider the quantity of cotton required for the assessee's trading activity by correlating it with the amount of raw cotton needed for baling and selling, rather than making an addition based on an assumed gross profit rate of 12.5%. The assessee was given 30 days to submit relevant documents, including working of the industry and gross profit estimates.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if it falls within the exceptions of the circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect thresholds. The court granted liberty to the Revenue to revive the appeal if it falls within exceptions to the circular.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within exceptions to CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within the exceptions of a CBDT circular regarding tax effect. The substantial questions of law were kept open.
The High Court disposed of the appeal as the tax effect was below the threshold specified in a CBDT circular. Liberty was granted to revive the appeal if exceptions applied.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if it falls within exceptions to the CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, noting that the tax effect was below the revised monetary limit for appeals. Liberty was granted to the revenue to revive the appeal if it fell within exceptions to the circular.
The High Court disposed of the appeal with liberty to the revenue to revive it if exceptions under CBDT circulars apply. The substantial question of law was kept open for future adjudication.
The High Court disposed of the appeal with liberty for the revenue to revive it if exceptions under the CBDT circulars apply. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty to the Revenue to revive it if it falls within exceptions of the circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions to CBDT circulars regarding tax effect. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty to the revenue to revive it if it falls within exceptions to a CBDT circular regarding monetary limits for appeals. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, granting liberty to the revenue to revive it if it falls within exceptions to the CBDT circular on monetary limits for appeals. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty to the Revenue to revive it if it falls within exceptions to the CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within exceptions mentioned in CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within exceptions to CBDT Circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a submission regarding the tax effect being below the threshold stipulated in a CBDT circular. Liberty was granted to the revenue to revive the appeal if exceptions applied.
The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within the exceptions of the CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on the CBDT circular regarding tax effect. The substantial question of law was kept open for adjudication in an appropriate proceeding.
The High Court disposed of the appeal, granting liberty to the Revenue to revive it if the matter falls within exceptions to the CBDT circulars. The substantial questions of law were kept open for future adjudication.
The High Court noted that the office objections were not complied with even on the day of the hearing. Consequently, the Court dismissed the petition for non-prosecution.
The High Court disposed of the appeal with liberty to the revenue to revive it if the matter falls within exceptions to CBDT circulars regarding tax effect. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect thresholds. The court granted the revenue liberty to revive the appeal if exceptions under relevant circulars apply, keeping the questions of law open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted liberty to the revenue to revive the appeal if exceptions applied, keeping the substantial question of law open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect, granting liberty to the revenue to revive the appeal if exceptions apply. The questions of law were kept open for future adjudication.
The High Court disposed of the appeal with liberty granted to the Revenue to revive it if exceptions under relevant CBDT circulars apply. The substantial question of law was kept open for future adjudication.
The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within exceptions of CBDT circulars regarding tax effect. The substantial questions of law were kept open.
The High Court disposed of the appeal based on CBDT circulars regarding tax effect, granting liberty to the revenue to revive the appeal if exceptions apply. The substantial questions of law were kept open.
The High Court disposed of the appeal with liberty to the Revenue to revive it if it falls within the exceptions of the circular. The substantial questions of law were kept open for future adjudication.
The High Court disposed of the appeal based on a CBDT circular regarding tax effect. The court granted liberty to the revenue to revive the appeal if exceptions under the circular apply, keeping the questions of law open.
The High Court disposed of the appeal, granting the Revenue liberty to revive it if the matter falls within exceptions to the CBDT circulars. The substantial question of law was kept open for future adjudication.