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850 orders · Page 13 of 17
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) within three months from the date of receipt of a copy of the judgment. This decision is to be made in accordance with the law and after providing the petitioner an opportunity of hearing. Crucially, the Court directed that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, the Court ordered that recovery proceedings pursuant to the assessment order (Ext.P1) shall be kept in abeyance until a decision is taken on the appeal. The principle established is that appellate authorities should dispose of pending appeals expeditiously, and recovery can be stayed pending such disposal, especially when a circular provides for waiver of pre-deposit in certain circumstances.
The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner with an opportunity of being heard. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular from 2017. Furthermore, recovery proceedings stemming from the assessment order are to be kept in abeyance until a decision is rendered on the appeal. The ratio decidendi is that appellate authorities should dispose of appeals expeditiously and that interim directions regarding tax payment and recovery can be granted pending appeal disposal, considering relevant circulars.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be taken in accordance with the law, after providing the petitioner an opportunity of hearing. Crucially, the Court ordered that the disposal should not insist on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The ratio of this judgment is that a taxpayer is entitled to a timely disposal of their appeal, and recovery proceedings can be stayed pending such disposal, with specific directions regarding pre-deposit requirements based on extant circulars.
The High Court disposed of the writ petition with a direction to the appellate authority (Commissioner Income Tax Appeals) to decide the appeal and the application for condonation of delay against the assessment order dated December 16, 2019, without insisting on the payment of 20% of the disputed amount. The Court further directed that steps for recovery of amounts pertaining to the demand notice shall be kept in abeyance. The stay of the demand is to remain in effect until the decision on the application for condonation of delay or any interim prayer is made. The Court did not decide on the merits of the appeal itself, but rather on the procedural aspect of the condonation of delay and the demand for pre-deposit.
The High Court disposed of the writ petition with a direction to the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) in accordance with law. This decision is to be made after affording an opportunity of hearing to the petitioner, within a period of three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the disposal should not insist on the payment of 20% of the tax demanded, as per a circular of 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The ratio is that appellate authorities should dispose of appeals expeditiously, and recovery can be stayed pending such disposal, with specific directions regarding pre-deposit requirements based on circulars.
The High Court directed the Commissioner of Income Tax (Appeals) (2nd respondent) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be taken in accordance with law, after providing the petitioner an opportunity of hearing. Crucially, the Court directed that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The principle established is that appellate authorities should be directed to dispose of appeals within a stipulated time, with specific conditions regarding pre-deposit requirements and stay of recovery proceedings.
The High Court held that the notices issued under Section 133(6) of the Income Tax Act, 1961, by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer, as defined under Section 133 of the Act. The powers of these authorities extend to verification, collection, dissemination, and inquiry. The Court noted that the appellants did not provide any information upon receipt of the impugned notices, which led to the imposition of penalties. The Court found nothing in the relevant notifications that would restrict the power of the Director of Income-tax to authorize Income-tax authorities to initiate actions. The Court further relied on the decision in "Kodur Service Co-operative Bank (supra)", which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court concluded that the appeals did not involve any substantial questions of law and were accordingly dismissed, upholding the orders under challenge.
The High Court held that the notices issued under Section 133(6) of the Income Tax Act, 1961, by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer, as defined under Section 133 of the Act. The powers of these authorities extend to verification, collection, dissemination, and inquiry. The Court noted that the appellants did not provide any information upon receipt of the impugned notices, which led to the imposition of penalties. The Court found nothing in the relevant notifications that would restrict the power of the Director of Income-tax to authorize Income-tax authorities to initiate actions. The Court further relied on the decision in "Kodur Service Co-operative Bank (supra)", which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court concluded that the appeals did not involve any substantial questions of law and were accordingly dismissed, upholding the orders under challenge.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer. The Court found that the Director of Income-tax had the power to authorize Income-tax authorities to initiate actions, and the notices issued under Section 133(6) by the Income Tax Officer (Intelligence) were valid. The Court reasoned that the powers under Section 133(6) are in the nature of a survey and general inquiry to identify persons likely to have taxable income or who have failed to comply with the Act. The Court referred to the decision in Kodur Service Co-operative Bank (supra), which held that the Income-tax Officer (Intelligence) was an authorized person to issue such notices based on notifications and office orders. The Court also noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. Therefore, the appeals were dismissed.
The High Court held that the expression 'Income-tax Authorities' is of wide amplitude and includes the Assessing Officer, as defined under Section 133 of the Act. The role of these authorities extends to verification, collection, dissemination, and enquiry. The Court found no substance in the submission that only an 'Income-tax Assessing Officer' could issue such notices, citing notifications dated 10.12.2014 and 19.8.2011. It was noted that the appellants did not provide any information upon receipt of the impugned notices, leading to the imposition of penalties. The Court also observed that there was nothing in the notification dated 19.8.2011 that restricted the power of the Director of Income-tax to authorize Income-tax authorities to initiate actions. The procedure under Section 133(6) was described as akin to a survey to ascertain whether co-operative banks failed to divulge information regarding receipts exceeding Rs. 5 lakhs. The Court relied on the decisions in Kathiroor Service Bank (supra) and Kodur Service Co-operative Bank (supra), which held that there was no scope for interfering with the validity of notices issued under Section 133(6) to similarly situated co-operative banks. The Court concluded that the appeals did not involve any substantial questions of law and were accordingly dismissed, upholding the orders under challenge.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The Court noted that the petitioner was satisfied with Ext.P10 order and directed that the petitioner be given the benefit of that order within six weeks.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. This decision is to be made in accordance with the law, after providing the petitioner with an opportunity of hearing. Crucially, the court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The principle established is that appellate authorities should dispose of appeals expeditiously and that interim relief regarding tax demands and recovery can be granted pending appeal disposal, referencing a circular.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within three months from the date of receipt of a copy of the judgment. This decision is to be made in accordance with the law, after providing the petitioner an opportunity of hearing. Crucially, the court specified that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular of 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The ratio decidendi is that appellate authorities should dispose of pending appeals expeditiously and that recovery proceedings can be stayed pending such disposal, especially when a relevant circular permits waiver of pre-deposit conditions.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the pending appeals (Exts.P3, P6, and P9) within a period of three months from the date of receipt of a copy of the judgment. This decision was to be made in accordance with the law, after providing an opportunity of hearing to the petitioner. Crucially, the Court ordered that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, the Court ordered that recovery proceedings pursuant to the assessment orders would be kept in abeyance until a decision was taken on the appeals. The ratio decidendi is that appellate authorities should dispose of pending appeals expeditiously, and recovery proceedings can be stayed pending such disposal, especially when a relevant circular guides the process.
The High Court directed the Commissioner of Income Tax (Appeals) (3rd respondent) to decide the pending appeal (Ext.P2) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the court ordered that the recovery proceedings pursuant to the assessment order (Ext.P1) should be kept in abeyance until a decision is taken on the appeal. The court also specified that the Commissioner should not insist on the payment of 20% of the tax demanded, as per a circular of 2017, while disposing of the appeal. The ratio decidendi is that appellate authorities should dispose of pending appeals expeditiously and that recovery proceedings can be stayed pending such disposal, with specific directions on pre-deposit requirements.
The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide the appeal (Ext.P3) in accordance with law. This decision is to be made after providing the petitioner an opportunity of hearing, within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the disposal should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The principle established is that pending appeals should be disposed of expeditiously, and interim relief regarding recovery can be granted in such circumstances, considering relevant circulars.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner with an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. No issue was expressly left undecided.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. The Court also stipulated that the decision should be taken in accordance with law, after affording an opportunity of hearing to the petitioner. Crucially, the Court directed that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment order were ordered to be kept in abeyance until a decision was taken on the appeal. The principle established is that appellate authorities should dispose of pending appeals within a reasonable time, and recovery can be stayed pending such disposal, with specific consideration for circulars regarding pre-deposit requirements.
The High Court directed the 2nd respondent, the Commissioner of Income Tax (Appeals), to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing. The Court specified that the decision should be taken within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the appeal should be decided without insisting on the payment of 20% of the tax demanded, as per a circular issued in 2017. Furthermore, recovery proceedings pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The ratio decidendi is that appellate authorities should dispose of appeals expeditiously and that interim relief in terms of keeping recovery proceedings in abeyance can be granted, particularly when a specific circular allows for waiver of pre-deposit under certain circumstances.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P2) in accordance with the law. This decision must be made after providing an opportunity of hearing to the petitioner. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the Court ordered that the appeal should be decided without insisting on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The High Court did not decide the merits of the appeal itself but rather directed its timely adjudication.
The High Court directed the second respondent, the Commissioner of Income Tax (Appeals), to decide the appeal (Ext.P3) in accordance with the law. This decision is to be made after providing the petitioner an opportunity of hearing. The disposal is to be completed within three months from the date of receipt of a copy of the judgment. Crucially, the court ordered that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. No specific issue was left undecided; the court provided a clear directive for the appeal's resolution.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) in accordance with the law. This decision must be made after providing the petitioner (assessee) an opportunity of hearing, within a period of three months from the date of receiving a copy of the judgment. Crucially, the court ordered that the condition of paying 20% of the tax demanded should not be insisted upon, as per a circular from 2017. Furthermore, recovery proceedings initiated pursuant to the assessment order are to be kept in abeyance until a decision is taken on the appeal. The court did not decide on the merits of the appeal itself, but rather on the procedural aspect of its expeditious disposal.
The High Court directed the Commissioner of Income Tax (Appeals) to decide the appeal (Ext.P3) within a period of three months from the date of receipt of a copy of the judgment. The Court specified that this decision should be taken in accordance with law, after affording an opportunity of hearing to the petitioner. Crucially, the Court directed that the Commissioner should not insist on the payment of 20% of the tax demanded, referencing a circular from 2017. Furthermore, the Court ordered that recovery proceedings pursuant to the assessment order shall be kept in abeyance until a decision is taken on the appeal. The principle established is that appellate authorities should dispose of pending appeals expeditiously, and interim relief regarding recovery can be granted based on relevant circulars.
The High Court disposed of the writ petition with a direction to the second respondent (Commissioner of Income Tax (Appeals)) to decide the appeals (Exts.P3 and P7) in accordance with law. This decision is to be made after providing an opportunity of hearing to the petitioner and within three months from the date of receipt of a copy of the judgment. Crucially, the Court directed that the payment of 20% of the tax demanded should not be insisted upon, referencing a circular from 2017. Furthermore, recovery proceedings pursuant to the assessment orders are to be kept in abeyance until a decision is taken on the appeals. No specific issue was left undecided; the court directed action on the pending appeals.
The Tribunal held that the DPC's decision to downgrade the applicant's grading based on insignificant remarks was unreasonable and arbitrary. The High Court agreed, finding no valid justification for the DPC's stand and upholding the Tribunal's verdict.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the powers under Section 133(6) are akin to a survey for identifying potential taxable income. The appeals were dismissed.
The High Court held that the DRT erred in entertaining a time-barred application under Section 17 of the SARFAESI Act. The Court found the DRT's order to be in defiance of judicial procedure and the SARFAESI Act provisions.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' includes the Assessing Officer. The court found no substantial questions of law to interfere with the orders under challenge.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the procedure followed was valid. The court found no substantial questions of law to be determined.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.
The High Court held that the Income Tax Officers (Intelligence) were authorized to issue such notices and that the expression 'Income-tax authorities' is of wide amplitude. The court found no illegality in the notices or the subsequent imposition of penalties.