Just a moment...

Top
Help
×

By creating an account you can:

Logo TaxTMI
Call Us / Help / Feedback

Contact Us At :

E-mail: [email protected]

Call / WhatsApp at: +91 99117 96707

For more information, Check Contact Us

FAQs :

To know Frequently Asked Questions, Check FAQs

Most Asked Video Tutorials :

For more tutorials, Check Video Tutorials

Submit Feedback/Suggestion :

Email :
Please provide your email address so we can follow up on your feedback.
Category :
Description :
Min 15 characters 0/2000
Make Most of Text Search
  1. Checkout this video tutorial: How to search effectively on TaxTMI.
  2. Put words in double quotes for exact word search, eg: "income tax"
  3. Avoid noise words such as : 'and, of, the, a'
  4. Sort by Relevance to get the most relevant document.
  5. Press Enter to add multiple terms/multiple phrases, and then click on Search to Search.
  6. Text Search
  7. The system will try to fetch results that contains ALL your words.
  8. Once you add keywords, you'll see a new 'Search In' filter that makes your results even more precise.
  9. Text Search
Add to...
You have not created any category. Kindly create one to bookmark this item!
Create New Category
Hide
Title :
Description :
❮❮ Hide
Default View
Expand ❯❯
Close ✕
🔎 Highlights - Adv. Search
TEXT SEARCH:

Press 'Enter' to add multiple search terms. Rules for Better Search

Search In:
Main Text + AI Text
  • Main Text
  • Main Text + AI Text
  • AI Text
Law:
---- All Laws----
  • ---- All Laws----
  • Income Tax
  • Direct Taxes
  • Benami Property
  • Central GST Laws
  • SGST - State GST Laws
  • Customs
  • FTP - Foreign Trade Policy
  • SEZ - Special Economic Zone
  • FEMA - Foreign Exchange Management
  • Companies Law
  • SEBI - Securities & Exchange Board of India
  • IBC - Insolvency and Bankruptcy
  • Law of Competition
  • PMLA - Money-Laundering
  • Indian Laws
  • Bill / Finance Bills
  • Wealth Tax
  • Service Tax
  • Central Excise
  • VAT / Sales Tax
Month:
---- All Months ----
  • ---- All Months ----
  • January
  • February
  • March
  • April
  • May
  • June
  • July
  • August
  • September
  • October
  • November
  • December
Year:
---- All Years ----
  • ---- All Years ----
  • 2026
  • 2025
  • 2024
  • 2023
  • 2022
  • 2021
  • 2020
  • 2019
  • 2018
  • 2017
  • 2016
  • 2015
  • 2014
  • 2013
  • 2012
  • 2011
Sort By: ?
In Sort By 'Default', exact matches for text search are shown at the top, followed by the remaining results in their regular order.
Relevance Default Date
    Return filed in response to search notice and entitlement to lodge fresh claims in abated assessments remanded for fresh adjudication
    Non-deduction of tax at source and TDS return filing: additional evidence admitted; certain TDS demands deleted and recalculated
    Reopening of income-tax assessment: AO cannot make additions after accepting assessee's explanation; addition deleted by ITAT
    Revision jurisdiction under section 263 challenged where AO's enquiries and verification of seized material defeated revisional action
    Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
    Capital gains computation under JDA: entitlement to indexed cost of acquisition and construction restored for AO verification
    Provision for warranty accounting challenged as deductible under tax law; ITAT allowed deduction after confirming estimation and historical basis.
    Property valuation dispute and STCG adjustment overturned as valuation report not incriminating and 120% estimate unsupported
    Penalty for non-compliance with income tax notice reversed after reasonable cause found; ex parte orders and lack of service considered.
    Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
    Validity of assessment proceedings under section 147 where no notice under section 143(2) was issued declared invalid
    Unaccounted stock treatment as business income; set off of carried forward losses and depreciation ordered, special tax provisions disallowed
    Suspension of Customs Broker license upheld after inquiry contemplation and procedural compliance; appeal dismissed.
    Undervaluation and transaction value in customs: appeals allowed after corroboration, payment of differential duty and reduced penalty.
    Customs valuation and under-invoicing: declared value rejected; residual reassessment, duty interest, penalty and confiscation affirmed.
    Admissibility of statements and electronic evidence under Customs Act requires statutory procedure, leading to valuation redetermination quashed.
    Classification of imported HP Latex printers as printing machines versus inkjet printers affirmed; confiscation set aside, penalty remanded.
    Classification of imported goods as electronic cigarette versus tobacco product reversed for lack of proof; order set aside for jurisdictional overrea...
    Fixation of tariff values for edible oils, brass scrap, areca nut, gold and silver; rates notified effective 23 January 2026
    Brand Rate of Drawback applications procedure: BRFC processing, verification checklist and Commissioner approval finalizing drawback rates.
❯❯
Maximize Maximize Maximize
0 / 200
Expand Note
Add to Folder

No Folders have been created

+

Are you sure you want to delete "My most important" ?

NOTE:

Highlights
Showing Results for :
Reset Filters
Results Found:
Show All Summaries Hide All Summaries

Highlights

Back

All Highlights

Showing Results for :
Reset Filters
No Records Found

Highlights

Back

All Highlights

whatsapp Join Channel
Showing Results for : Reset Filters

Contempt proceedings are quasi-criminal and, especially where...

Contempt jurisdiction demands prima facie satisfaction, specific notice, and identification of individual contemnors before civil imprisonment.

Contents
Summary
Note

Note

-

Bookmark

Print

Print

IBC May 28, 2026 Case Laws AT
Contempt proceedings are quasi-criminal and, especially where civil imprisonment is sought, require strict compliance with procedure. The Tribunal held that the Adjudicating Authority had to first record prima facie satisfaction of clear and wilful disobedience and then issue a specific show-cause notice setting out the exact allegations; a routine notice calling for replies was insufficient, so the contempt finding and punishment were vitiated. It further held that personal punishment for contempt cannot be imposed against corporate entities without identifying the individual officers responsible and giving them an opportunity to defend themselves in their personal capacity. The contempt order and imprisonment direction were set aside, with liberty to revive proceedings after proper identification and fresh pleadings.

Topics

Acts Income Tax