Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications
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Karnataka high court holds that “mere issuance of repeated deficiency memos without application of mind cannot defeat a legitimate GST refund claim” — Court quashes RFD-03 memos and directs fresh processing of refund applications

Court’s decision The Karnataka High Court delivered a detailed ruling holding that the repeated issuance of RFD-03 deficiency memos to the Petitioner was arbitrary and legally unsustainable. The Court found…
November 9, 2025
sets aside order
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Bombay High Court Sets Aside Sessions Court Order Adding Firm Partners as Accused in Income Tax Prosecution, Holds Failure to Obtain Statutory Sanction Under Income Tax Act Bars Invocation of Section 319 CrPC, Protects Rights of Non-Accused Partners from Arbitrary Criminal Prosecution

Court’s Decision The Bombay High Court allowed the revision applications and set aside the Sessions Court order that had directed impleading of three partners of a firm as accused under…
July 25, 2025
assets
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Orissa High Court Dismisses Plea for Discharge from Disproportionate Assets Case Against Wife of Public Servant; Holds Income Tax Returns Cannot Be Sole Ground for Discharge at Framing of Charge Stage “Even a strong suspicion founded on material on record is sufficient to frame a charge”

Court’s Decision The Orissa High Court dismissed the criminal revision challenging the trial court’s refusal to discharge the petitioner from prosecution under Section 13(2) read with Section 13(1)(e) of the…
July 16, 2025
income tax department
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Calcutta High Court dismisses Income Tax Department’s appeal challenging tribunal relief to company over alleged Rs. 2.48 crore accommodation entries, holding “there must be a direct nexus between material and belief of income escapement”

Court’s Decision The Calcutta High Court dismissed the Income Tax Department’s appeal challenging the Income Tax Appellate Tribunal’s order granting relief to the assessee in reassessment proceedings alleging receipt of…
July 11, 2025
narcotics case
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Bombay High Court Quashes Income Tax Reassessment Against Bharat Petroleum Corporation Limited for Alleged Wrong Dividend Exemption, Holding No Failure to Disclose Material Facts and Reopening Beyond Limitation is Invalid Under First Proviso to Reassessment Powers

Court’s Decision The Bombay High Court quashed reassessment notices and orders issued against Bharat Petroleum Corporation Limited for Assessment Years 2013-14 and 2014-15, holding that the Income Tax Department could…
July 6, 2025
cash transactions
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Calcutta High Court Stays Income Tax Penalty Orders for Alleged Cash Transaction Violations, Holding “No Penalty Can Be Levied Without Prior Satisfaction of Assessing Officer Recorded in Assessment Orders” While Considering Prima Facie Illegality in Absence of Statutory Compliance

Court’s Decision The Calcutta High Court granted an interim stay on penalty orders issued under Sections 271D, 271DA, and 271E of the Income Tax Act, 1961 against the petitioners, observing…
June 29, 2025