Assessment time-barred u/s 153 due to missing competent-authority reference for Singapore exchange of information; assessment disallowed as barred by ...
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Scope of judicial review under Article 226: supervisory, not appellate; factual reappraisal barred, challenge dismissed; insolvency professional dutie...
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
Refund of tax deducted at source on compensation paid for land acquired under the National Highways Act was contested; the High Court found the writ petition advanced on misleading and misrepresented facts and concluded the petitioner sought a second refund despite knowledge of an earlier credit. The court therefore set aside the Single Judge's order that had granted relief, on grounds of misrepresentation and abuse of judicial process, and imposed substantial costs on the petitioner to sanction the conduct and deter repetition.
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