THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI SHAILENDRA KUMAR GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

15 SCC 785, the Tribunal has held that there is a serious flaw, which makes the order a nullity, as it amounts to violation of principles of natural justice. The Rajsthan High Court in the case of PCIT Vs. Sanjay Chhabra (D.B. ITA No.22/2021) noted that prejudice is caused to assessee when material used against him is not provided

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI RAJ RAJESHWARI GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

15 SCC 785, the Tribunal has held that there is a serious flaw, which makes the order a nullity, as it amounts to violation of principles of natural justice. The Rajsthan High Court in the case of PCIT Vs. Sanjay Chhabra (D.B. ITA No.22/2021) noted that prejudice is caused to assessee when material used against him is not provided

THE PRINCIPAL COMMISSIONER OF INCOME TAX, vs. SHRI PAWAN GUPTA,

The appeals are dismissed

Bench: SANJEEV PRAKASH SHARMA,SHUBHA MEHTA

15 SCC 785, the Tribunal has held that there is a serious flaw, which makes the order a nullity, as it amounts to violation of principles of natural justice. The Rajsthan High Court in the case of PCIT Vs. Sanjay Chhabra (D.B. ITA No.22/2021) noted that prejudice is caused to assessee when material used against him is not provided

PR. COMMISSIONER OF INCOME TAX vs. M/S HARI NARAIN PARWAL

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

gain Rs. 97,02,942/- and long term capital loss Rs. 350,31,73,044/- was claimed as exempt. 7. During the assessment proceedings, it was noticed that the assessee had claimed advances written off under the head “other expenses” in the P & L and loss from business was primarily due to this. 8. Assessment Order under Section

DEPUTY INSPECTOR GENERAL vs. JOINT COMMISSIONER OF INCOME TAX, (TDS)

Bench: SANGEET LODHA,RAMESHWAR VYAS

capital valueand, as the tax had already been imposed, levied and collected on that basis, had made the imposition, levy, collection and recovery of the tax valid, notwithstanding the declaration by the Court that, as “rate”, the levy was incompetent; the legislature had equated the tax collected to a “rate”, giving a new meaning to the expression “rate”; while doing

PR. COMMISSIONER OF INCOME TAX vs. SHRI SANJAY CHHABRA

Bench: Hon'Ble Mr. Justice Purushaindra Kumar Kaurav

Capital Transportation Financial Services Ltd. v. Tarun Bhargava25, this Court reiterated that in cases involving private employment, the scope of judicial review is limited, and the remedies are governed solely by contract law principles. It was affirmed that the rights of the employees are confined to what is stipulated in the contract, and even if termination is wrongful, Courts will

PR. COMMISSIONER OF INCOME TAX-CENTRAL, vs. MS. HARSHITA MAHESHWARI,

Bench: AVNEESH JHINGAN,SHUBHA MEHTA

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became

M/S FINGROWTH COOPERATIVE BANK LIMITED vs. ASSISTANT COMMISSIONER OF INCOME TAX

Bench: AUGUSTINE GEORGE MASIH,SAMEER JAIN

Section 178 of the Companies Act, 2013. Therefore, the Chairman of the company, HVL cannot arrogate unto himself the power to cause such appointment when such power ultimately rests with the Board of Directors. The observation of the two Joint APLs that the evident performance of BCrL, the flagship company of MP Birla Group is deteriorating ever since, HVL became