Commercial vehicle depreciation, scientifically determined warranty provisions and exempt-income disallowances were resolved in favour of the taxpayer...
Inherited property sale proceeds require capital-gains treatment where ownership is supported by evidence, not suspicion or unverified signature doubt...
Cross-examination of retracted statements is essential where foundational evidence supports a benami allegation and documented funding explanations re...
Capital-goods exemption covers plant-modernisation accessories, while the import restriction applies only to earlier capital-goods components and spar...
Constitutional judicial review permits challenges to ECIRs and connected money-laundering proceedings where coercive action affects fundamental intere...
Validity of Charge memo issued to CIT(A) - The case involved a challenge to an order issued by the Central Administrative Tribunal, which had quashed a charge memo against the respondent, a former Commissioner of Income Tax (Appeals). The petitioners alleged that the respondent had wrongly decided five appeals during his tenure, prompting the issuance of the charge memo in 2014. However, the High Court found that the delay of over ten years in issuing the charge memo was unjustified and could prejudice the respondent's defense. Despite arguments regarding the applicability of previous court decisions and the nature of the respondent's duties, the Court upheld the Tribunal's decision and dismissed the writ petition.
Validity of Charge memo issued to CIT(A) - The case involved a challenge to an order issued by the Central Administrative Tribunal, which had quashed a charge memo against the respondent, a former Commissioner of Income Tax (Appeals). The petitioners alleged that the respondent had wrongly decided five appeals during his tenure, prompting the issuance of the charge memo in 2014. However, the High Court found that the delay of over ten years in issuing the charge memo was unjustified and could prejudice the respondent's defense. Despite arguments regarding the applicability of previous court decisions and the nature of the respondent's duties, the Court upheld the Tribunal's decision and dismissed the writ petition.
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