HC set aside penalty order u/s 270A and notice of demand u/s 156 ...

High Court Invalidates Section 270A Penalty Order Due to Department's Failure to Consider Pending Appeal Status.

January 25, 2025

Case Laws Income Tax HC

HC set aside penalty order u/s 270A and notice of demand u/s 156 due to procedural oversight. Department acknowledged they weren't informed about pending appeal proceedings where notice was issued after delay condonation. Matter remitted to National Assessment Unit, NFAC for fresh consideration. Court determined penalty proceedings should have considered existing appeal status before proceeding. Case highlights importance of disclosing concurrent proceedings and proper procedural sequence in tax penalty matters, particularly when appellate authority has already taken cognizance of the main appeal.

View Source

← Previous Next →

HC set aside penalty order u/s 270A and notice of demand u/s 156 ...

High Court Invalidates Section 270A Penalty Order Due to Department's Failure to Consider Pending Appeal Status.

January 25, 2025

Case Laws Income Tax HC

You may also like:

The HC granted regular bail to the applicant charged u/ss 132(1)(b) and 132(1)(c) of CGGST Act for creating fake firms and issuing fraudulent invoices. Despite the...

Investigation revealed fraudulent Cenvat Credit claims involving fake invoices without actual supply of goods from April 2016 to June 2017. Evidence indicated non-supply...

Levy of penalty u/s 77 for failure to comply with the audit objections - Department itself is not sure whether the appellant is guilty of failure to furnish information...

Validity of SCN and audit notes issued - mandatory pre-show cause notice Consultation- A master circular issued by the department is binding upon its officers. The...

Professional Misconduct - Failure to report non-consolidation of subsidiary - Failure to prepare audit documentation - Failure to report issues related to disclosure of...

Insertion of new section 271GB- Penalty for failure to furnish report or for furnishing inaccurate report under section 286 - the prescribed authority may direct such...

Tax assessment order set aside due to defects in show cause notice, failure to consider Covid-19 impact on business operations. Taxpayer engaged in milk manufacturing...

The High Court quashed the impugned show cause notice for service tax demand exceeding Rs. 50,00,000/- due to the department's failure to conduct mandatory pre-notice...

Reopening of assessment u/s 147/148 - failure to issue notice u/s 143(2) - reopening of assessment is not valid as the Income Tax Department has power to conduct the...

Contempt Petition - allegation is that the case of the petitioner for amendment of TRAN-1 form was not considered and no orders were passed in the case of petitioner -...

Secured creditor has priority over Sales Tax Department for recovering dues from borrower/entity. Section 26E of SARFAESI Act and Section 38 of 2002 Act considered....

If any amount is required to be payable to the Income-tax Department by the transferor company, the Income-tax Department can be said to be a creditor so far as its...

The department challenged the transaction value declared by the respondents, enhancing the declared value and demanding differential duty. However, the Commissioner...

The court held that the petitioner-bank's registered security interest with CERSAI, dated 17th March 2017, has priority over the dues claimed by the GST and Sales Tax...

The Public Notice No. 10/2024-25 issued by the Ministry of Commerce and Industry, Department of Commerce, Directorate General of Foreign Trade, introduces enabling...

Quick Updates: