Judgements by Guest

Notice u/s 143(2) of the Act, issued by an AO who has no jurisdiction over the assessee, is bad in law and void-ab-initio

Guest 10 May 2021 at 11:34

This appeal filed by the assessee is directed against the order of the Learned Commissioner of Income Tax (Appeals) - 7, (hereinafter the “ld. CIT(A)”), passed u/s. 250 of the Income Tax Act, 1961 (the ‘Act’), dt. 28/03/2018, for the Assessment Year

Posted in Income Tax | 106 Views

Can a manufacturer, who does not manufacture excisable products be construed as an “Assessee” under the Central Excise Act, 1944?

Guest 10 May 2021 at 11:34

By this petition filed under Article 226 of the Constitution of India, 1950, the Petitioner is challenging notices dated 29th / 30th January, 2008, 17th October, 2008 and 14th May, 2009 by which the Respondent No. 2 purports to prohibit and/or restra

Posted in LAW | 142 Views

The Arbitration and Conciliation Act, 1996 does not exclude any category of dispute – Civil or Commercial – from Arbitrability

Guest 10 May 2021 at 11:34

By this Writ Petition filed under Articles 226 and 227 of the Constitution of India, the petitioner has impugned the order dated 19th January, 2021 passed by the learned Arbitrator dismissing the Application filed by the petitioner under Section 16 o

Posted in LAW | 224 Views

Bombay Aafreen Fatima Fazal Abbas Sayad Vs Assisstant Commissioner of Income Tax,Circle 23 (1) and ANR Justic S.P.Deshmukh

Guest 10 May 2021 at 11:34

This petition has been filed under article 226 of the Constitution of India, 1950, whereby Petitioner is challenging the order dated 12 February 2021 passed by the Respondent No. 2- Principal Commissioner of Income Tax, rejecting the revision petitio

Posted in LAW | 188 Views

What should be the withholding rate of tax in respect of dividend?

Guest 10 May 2021 at 10:20

The moot issue, which arises for consideration, in the captioned writ petitions is: as to what should be the withholding rate of tax in respect of dividend?

Posted in LAW | 135 Views

Appellant claims that the Liquidator instead of reviving the Company through Settlement sought to close the business of the Company

Guest 10 May 2021 at 10:20

The Company Appeal (AT) (Ins.) No. 875 of 2019 relates to Liquidation Proceedings against Corporate Debtor M/s. Hind Motors India Limited. The Appellant is promoter and director of the said Company. It is stated that the Company was engaged in sale a

Posted in LAW | 150 Views

Two complaints to attract Section 420 of the I.P.C cannot be filed on the same set of facts under the Negotiable Instruments Act

Guest 06 May 2021 at 11:08

By the present Application under Section 482 of the Criminal Procedure Code (for short, “Cr.P.C.”), the applicants/original accused have prayed for quashing and setting aside Criminal Case No.144/Misc/2001 (renumbered as 81/S/2003), pending on the fi

Posted in LAW | 189 Views

Reasonable opportunity of being heard prior to framing of an assessment must be provided as per Section 24(3) of the Puducherry GST Act

Guest 06 May 2021 at 11:08

Mr.J.Kumaran, learned Additional Government Pleader (Puducherry) accepts notice for the respondent and is armed with instructions to proceed with the matter. Hence, by consent of both sides, these Writ Petitions are disposed finally even at the stage

Posted in LAW | 130 Views

Is any creditor bound by the Resolution Plan once it is approved by an adjudicating authority u/s 31(1) of IBC?

Guest 05 May 2021 at 17:49

Orissa Manganese & Minerals Limited (hereinafter referred to as “Corporate Debtor” or “OMML”) was engaged in the business of mining iron ore, graphite, manganese ore and agglomerating iron fines into pellets through its faci

Posted in LAW | 253 Views

An application to the IBC should not amount to resurrection of time-barred debts which would have been dismissed on the ground of limitation, says SC

Guest 05 May 2021 at 17:49

In 2009, Corporate Power Ltd. [“the corporate debtor”] set up a thermal power project in Jharkhand, and for so doing, availed of loan facilities from various lenders, including the State Bank of India [“SBI”]. The account of the corporate debtor was

Posted in LAW | 131 Views