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[Income Tax Act] Proceedings U/S 148A Summary In Nature, Assessing Authority To Only See If It Is "Fit Case" For Reassessment: Allahabad HC

The Allahabad High Court has held that proceedings under Section 148A of the Income tax Act, 1961 are summary in nature. The Court held that at the stage of passing order under Section 148A(d), the. ....

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Option Once Exercised For A Financial Year May Not Be Withdrawn Midway: Allahabad High Court

The Allahabad High Court has held that an option, once exercised for a financial year, may not be withdrawn midway.The bench of Justice Saumitra Dayal Singh and Justice Donadi Ramesh has observed that. ....

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"Reason To Believe" U/S 148A(C) Income Tax Act Amended To "Info Which Suggests"; Thorough Consideration Of Assessee's Reply Not Necessary: Allahabad HC

The Allahabad High Court has held that a pointwise consideration of objections that may be raised by an assessee in response to a notice issued to him under Section 148 A(b) is not necessary while. ....

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S.75(4) CGST | Allahabad HC Directs Commissioner To Take Disciplinary Action Against Adjudicating Authorities Violating PONJ Without Justifiable Reasons

While dealing with the non-compliance of mandatory provision for opportunity of hearing under Section 75(4) of the Central Goods and Services Tax Act, 2017, the Allahabad High Court directed the. ....

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Allahabad High Court Weekly Round-Up: May 20 – May 26, 2024

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