Pre-trial bail granted where custodial period, documentary prosecution, and magistrate-triable offence favor release subject to surety and no witness ...
Allowability of Salary Exemptions: Form 16 entries can substantiate HRA and other salary exemptions, and home loan interest is deductible for a self-o...
Capital gains exemption: payment for plot, architect fees and bona fide commencement of construction can satisfy utilisation requirement and secure re...
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
The HC held that a writ petition can be entertained at the show cause notice stage where the notice is alleged to be without jurisdiction, and rejected the objection to maintainability on that basis. It further held that confiscation proceedings under Section 130 of the Act, 2017 cannot be initiated before determination of tax liability under Sections 73 or 74, and that a notice under Section 130 cannot rest on an alleged breach of record-keeping requirements under Section 35 alone. The impugned show cause notice and consequential confiscation order were therefore quashed, with liberty to the department to proceed afresh in accordance with law and the refund claim left open.
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