Search Results for Tag : Scrutiny
Judgments
Mere different view on same facts would not entitle committee dealing with subsequent caste claim to reject it(09.03.2020)
By present petition under Article 226 of the Constitution of India, 1950 the Petitioner seeks to challenge the order passed by Respondent no. 2 commit.....
Tags : Scrutiny Committee, Caste certificate, Validity
In limited scrutiny, AO cannot go beyond dispute raised in notice(23.12.2022)
Present is an appeal filed by the assessee against the order of the learned Commissioner of Income Tax (Appeals). The assessee submitted that, the lea.....
Tags : Limited Scrutiny Assessment, Notice for verification, Dispute raised
Notifications & Circulars
Compulsory manual selection of cases for scrutiny during the Financial Year 2015-2016(31.08.2015)
The Central Board of Direct Taxes lay down procedure and criteria for manual selection of returns and cases for scrutiny during the financial-year 201.....
Tags : Tax, scrutiny, cases, manual selection
Compulsory manual selection of cases for scrutiny during FY 2016-17(13.07.2016)
The Central Board of Direct Taxes laid down fresh criteria and procedure for manual selection of returns or cases for compulsory scrutiny during the 2.....
Tags : manual selection, income tax, compulsory scrutiny
Injured witness’s testimony to not be accepted without scrutiny(03.06.2016)
The Supreme Court cautioned that though an injured witness was “generally reliable”, nonetheless his or her testimony should still be subjected to scr.....
Tags : assault, victim, testimony, scrutiny, contradiction
News
Delhi HC Directs Delhi Government to Ensure Proper Scrutiny is Carried Out(22.12.2021)
Delhi High Court has told the Delhi Government to ensure that a proper scrutiny is carried out before the matters are sent to it for seeking leave to .....
Tags : Delhi High Court, Proper Scrutiny
Del. HC: Subjecting Citizen to Police Scrutiny Without Any Reason is Invasion of Right to Privacy(25.07.2022)
Delhi High Court has held that subjecting a citizen to police scrutiny including verification of personal documents for no good reason would entail a .....
Tags : Delhi High Court, Right to Privacy, Police Scrutiny
Kerala HC: Oral Allegations Alone Insufficient to Sustain Bribery Charges Against Ministers(05.11.2025)
Kerala HC held that bribery allegations against ministers or high officials cannot be based solely on oral statements and require thorough scrutiny. T.....
Tags : Oral Allegations, Bribery, Scrutiny
Supreme Court: Criminal Complaints in Matrimonial Disputes Require Careful Scrutiny(25.09.2025)
Supreme Court reiterated that criminal complaints in matrimonial disputes must be carefully scrutinized. It emphasized considering practical realities.....
Tags : Criminal Complaints, Matrimonial Disputes, Scrutiny
SC: Confirmation of an Auction Sale Does Not Bar Judicial Scrutiny of Reserve Price Valuation(16.03.2026)
Supreme Court observed that the conclusion or confirmation of an auction sale does not bar courts from re-examining the valuation of the auctioned pro.....
Tags : Auction Sale, Judicial Scrutiny, Reserve Price
Paperless tax assessment expanded to Hyderabad and Kolkata(25.05.2016)
Scheme for e-assessment for income tax has been extended to include Hyderabad and Kolkata for Financial Year 2016-2017.
The ‘paperless’ sch.....
Tags : paperless, email, income tax, scrutiny
Ministry of Finance “E-Sahyog" Pilot Project to Facilitate Taxpayers(27.10.2015)
The Ministry of Finance has launched a pilot project, “e-Sahyog” to reduce the need for taxpayers to appear physically before tax authorities. It will.....
Tags : Tax, sahyog, scrutiny, online, response
ITAT: Limited Scrutiny Can be Converted to Regular Assessment After Approval of Competent Authority(07.06.2022)
Income Tax Appellate Tribunal (ITAT), Ahmedabad has held that limited scrutiny can be changed to the regular assessment with the approval of the compe.....
Tags : ITAT, Scrutiny, Competent Authority
SC: When FIR Registered Under Stringent Laws, Strict Scrutiny is Required(14.02.2025)
Supreme Court has observed that when FIR is registered under stringent laws like Uttar Pradesh Gangsters Act, 1986 then its strict scrutiny is require.....
Tags : Supreme Court, Strict Scrutiny, Stringent Laws
SC: HCs and SC Should Refrain from Interfering in Scrutiny Committee's Findings on Caste Claims(05.04.2024)
SC has held that High Courts as well as the Supreme Court should refrain from deeper probe into factual issues in the scrutiny committee's findings on.....
Tags : Supreme Court, High Court, Scrutiny Committee, Caste Claims
SC: Limited Scrutiny by Court Under S.11 of A&C Act is Necessary And Compelling(11.04.2023)
Supreme Court has held that under Section 11(6) of the Arbitration and Conciliation Act, 1996, Court’s are not expected to act mechanically and observ.....
Tags : Supreme Court, Judicial Scrutiny, Arbitration, Pre-Reference Stage
Kerala HC Issues SOP for Real Time Scrutiny of E-Files(02.01.2023)
Kerala High Court has issued a Standard Operating Procedure (SOP) for real time scrutiny of e-files. The process involving scrutiny of files from 8 am.....
Tags : Kerala High Court, SOP, E-Files, Scrutiny
CBDT Extends Time to Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18(07.07.2021)
Central Board of Direct Taxes has extended the time for processing refunds in non-scrutiny cases for assessment year 2017-18 up to 30th September, 202.....
Tags : Central Board of Direct Taxes, Process Refunds in Non-Scrutiny Cases for Assessment Year 2017-18
Tel. HC: SCN & Orders Lacking Signatures of Proper Officer Cannot Sustain Judicial Scrutiny(03.03.2025)
Telangana High Court has observed that show cause notices and the orders that lack the signature of the Proper Officer are vulnerable and cannot susta.....
Tags : Telangana High Court, Proper Officer, Judicial Scrutiny
Supreme Court: CoC’s Commercial Wisdom Does Not Shield All its Decisions From Judicial Scrutiny(25.03.2026)
Supreme Court emphasized that while the commercial wisdom of the Committee of Creditors is paramount, it is not absolute and may be subject to judicia.....
Tags : Commercial Wisdom, Committee of Creditors, Judicial Scrutiny
SC: Terms of Invitation to Tender Not Open to Judicial Scrutiny Unless They Are Arbitrary(03.10.2022)
Supreme Court while setting aside Delhi High Court's order which had quashed Airport Authority of India's tender conditions for selecting Ground Handl.....
Tags : Supreme Court, Invitation to Tender, Judicial Scrutiny