Search Results for Tag : Notices
Judgments
Unless proved contrary, service of notices sent properly addressed, prepaid and by registered post would be deemed to be proper service.(17.10.2016)
Instant appeal filed by Appellants aggrieved against order passed by Additional District Judge, whereby, application filed by Appellants under Order I.....
Tags : Ex-parte order, Validity, Notices, Service
Dispute of regularization/absorption once settled and having been acted upon cannot be allowed to be raised or reopened(09.11.2017)
Instant intra Court appeal is against the order passed by the learned Single Judge whereby he has allowed writ petitions. These writ petitions were fi.....
Tags : Regularization, Notices, Quashing, Validity
A factory or an establishment shall be governed by the ESI Act irrespective of number of persons employed(20.01.2023)
The ESI Corporation has preferred the present appeal feeling aggrieved and dissatisfied with the impugned judgment, passed by the High Court by which,.....
Tags : Demand Notices, Legality
Assessee cannot be subjected to penalty on the basis of show cause notice containing completely erroneous category of service(14.08.2023)
Present appeals arise out of service tax demands on the basis of four Show Cause Notices. The notices were issued under Section 73 of the Finance Act,.....
Tags : Notices, Demand, Levy
International Cases
High court will only exercise its jurisdiction in exceptional circumstances(29.09.2023)
The Commissioner for the South African Revenue Service (SARS) initiated an investigation into a series of transactions involving Absa Bank and several.....
Tags : Investigation, Notices, Jurisdiction
Once the Resolution Plan came to be duly accepted, the bar created in terms of Section 31 of the IBC would apply(15.04.2024)
The Petitioner impugns notices issued under Section 144B of the Income Tax Act, 19611 pertaining to Assessment Year 2021-22 dated 27 June 2022 as well.....
Tags : Notices, Issuance, Legality
News
Delhi HC: No Requirement to Issue Two Separate Notices for Reopening of Assessment Proceedings(04.03.2020)
Delhi High Court has held that there is no requirement to issue two separate notices in the name of amalgamated Companies for the reopening assessment.....
Tags : Delhi High Court, Separate Notices for Reopening of Assessment Proceedings
ITAT, Kolkata Directs CIT (A) to Send Notices to Advocates Through Email(07.02.2022)
Income Tax Appellate Tribunal (ITAT) Kolkata has directed the Commissioner of Income Tax (Appeals) to send notices to the advocate of the assessee thr.....
Tags : Income Tax Appellate Tribunal, Sending of notices Through Email
Delhi HC: Uploading SCN Under ‘Additional Notices’ Tab Not Proper(30.04.2025)
Delhi High Court has observed that the show cause notices if uploaded on the additional notices tab of the portal would not be proper in as much as th.....
Tags : Delhi High Court, Additional Notices, Show Cause Notices
Delhi High Court Restores Physical Delivery of Notices, Summons from September 20(17.09.2021)
Delhi High Court has restored the conventional method of physical delivery of notices, summons and daks, which were temporarily suspended in view of t.....
Tags : Delhi High Court, Physical Delivery of Notices, Summons
Chhattisgarh HC: Validity of Section 148 Notices Issued Between March 1 to June 30 Due to Covid Lockd(06.09.2021)
Chhattisgarh High Court has upheld the validity of the section 148 notices issued between March 1, 2021, to June 30, 2021 without following section 14.....
Tags : Chhattisgarh High Court, Validity of Section 148 Notices
SC rules in Favour of Revenue Department in Reassessment Dispute Case(05.05.2022)
Supreme Court by reversing the high court orders that had quashed income-tax notices under the old reassessment regime has held that notices issued un.....
Tags : Supreme Court, Finance Act, 2021, reassessment, old regime, income-tax notices
Supreme Court Rejects Government Plea To Transfer Income Tax Reassessment Cases From HC To Top Court(17.11.2021)
Supreme Court has rejected the government’s plea to transfer the cases relating to Income Tax reassessment notices from the High Court to the Supreme .....
Tags : Supreme Court, Reassessment Notices, Transfer of Cases
Power of reopening of the assessment cannot be exercised for solely to verify the claim(10.01.2022)
Assessee is an individual who is stated to be having income from business, house property, capital gains and other sources. Assessee had filed his ori.....
Tags : Assessment, Notices, Legality
Madras HC: Taxpayer Not Responding to Notices Should be Sent Reminder through RPAD(25.04.2025)
Madras High Court has held that if a taxpayer does not respond even after repeated notices which are uploaded in the common portal by the department, .....
Tags : Madras High Court, Registered Post, Repeated Notices
Del. HC Explains the Time Period Surviving for Issuing Reassessment Notices(07.02.2025)
Delhi High Court while hearing petitions on reassessment action commenced in violation of the time frames listed under Section 149 of Income Tax Act, .....
Tags : Delhi High Court, Reassessment Notices, Time Period Surviving
Delhi HC Temporarily Amends Service of Notices, Summons, Daks Through Email, Fax, Whatsapp(19.04.2021)
Delhi High Court has temporarily amended physical mode regarding service of notice, summons and daks by permitting the same to be effected through ema.....
Tags : Delhi High Court, Service of Notices, Summons, Daks
Supreme Court Uphold Over 90,000 Re-Assessment Notices Deeming them as Sec 148A Notices(05.05.2022)
Supreme Court upheld the reassessment notices under Section 148 of the unamended Income Tax Act which were issued beyond 01.04.2021 (the effective dat.....
Tags : Reassessment Notices, Income Tax Act, Section 148A, Supreme Court
Rajasthan HC Sets Aside E-Auction Notices Demanding Additional Performance Security(03.02.2022)
Rajasthan High Court has set aside e-auction notices issued by the Water Department which demanded additional performance security for unbalanced bids.....
Tags : Rajasthan High Court, E-Auction Notices
Calcutta HC: Income Tax Dues of Company Couldn’t Recover Post-Liquidation(28.04.2022)
Calcutta High Court has upheld the notices issued against two directors of the Company by allowing for the fact that the income tax department was una.....
Tags : Calcutta High Court, garnishee notices, Income tax department, liquidation process
Calcutta HC Allows Batch of Writ Petitions Seeking Quashing of Re-assessment Notices(18.01.2022)
Calcutta High Court has allowed a batch of writ petitions seeking quashing of impugned re-assessment notices issued post March 31, 2021 by the concern.....
Tags : Calcutta High Court, Quashing of Re-assessment Notices
NCLT: IBC Doesn’t Have Provision to Issue Multiple Demand Notices before Filing Petition u/s 9(24.12.2024)
NCLT New Delhi bench has held that the Insolvency and Bankruptcy Code, 2016 doesn’t contain a provision that allows Operational Creditor to issue mult.....
Tags : NCLT New Delhi, Multiple Demand Notices, Operational Creditor
Delhi HC: Authorities Should Avoid Repeated Errors in Tender Notices in Advertisements(25.11.2021)
Delhi High Court has observed that though Central Government and its agencies are empowered to issue and recall tenders as per the requirement, howeve.....
Tags : Delhi High Court, Repeated Errors in Tender Notices
Bombay High Court: Lower Courts Must Go ‘Digital’ in Serving Summons, Notices(16.08.2018)
Bombay High Court has said that courts should adopt ‘modern ways’ of serving summons/notices through WhatsApp or Email.
Tags : Bombay High Court, Summons, Notices
Delhi HC: Power to Issue Notices for Contempt of Subordinate Courts Rests Solely with High Court(19.01.2022)
Delhi High Court has observed that the power to issue notices for contempt of subordinate courts rests solely with the High Court exercising jurisdict.....
Tags : Delhi High Court, Power to Issue Notices for Contempt
Del HC: Sufficient Service on Part of GST Dept. if Notices Uploaded Under Heading Additional Notices(15.07.2024)
Delhi High Court has held that if the GST Department uploads notices under the heading ‘additional notices’ it shall amount to sufficient notice by th.....
Tags : Delhi High Court, GST Department, Additional Notices
Madras HC: Taxpayer Not Responding to Notices Should be Sent Reminder through RPAD(25.04.2025)
Madras High Court has held that if a taxpayer does not respond even after repeated notices which are uploaded in the common portal by the department, .....
Tags : Madras High Court, Registered Post, Repeated Notices