Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights April 2025 Year 2025 This

HC found the Income Tax Officer's affidavit contradictory to the ...


HC Rejects Income Tax Officer's Contradictory Affidavit, Demands Explanation for Procedural Inconsistencies

April 29, 2025

Case Laws     Income Tax     HC

HC found the Income Tax Officer's affidavit contradictory to the record and inconsistent with the petitioner's adjournment request. The court accepted the counsel's apology but refused to allow withdrawal of the submitted affidavit. The court directed the Income Tax Officer to explain the circumstances surrounding the affidavit's filing, issuing a notice returnable on 3rd March, 2025, and ordered the affidavit to remain on record for further examination of the procedural irregularities.

View Source

 


 

You may also like:

  1. HC held that employees cannot claim TDS credit when their employer fails to remit deducted taxes to the Income Tax Department. Section 199 permits credit only upon...

  2. The High Court examined the jurisdiction of the Assessing Officer (AO) and the prescribed income-tax authority to issue notices u/s 143(2) of the Income Tax Act. It held...

  3. Interest u/s 234B - The term “assessed tax” has been defined in Explanation-1 of Section 234B (1). As per said Explanation-1 “assessed tax” means the tax on the total...

  4. Income-tax Officer (Intelligence) authority to issue notice u/s 133(6) - Jurisdiction of Income Tax Authorities u/s 120 - From the reliance on the notification dated...

  5. Demand of service tax from Cooperative Society - principle of mutuality - Consultancy service - no demand - HC

  6. The Income Tax Appellate Tribunal (ITAT) held that the assessee is entitled to the concessional tax rate of 10% on royalty income u/s 115BBF, as the assessee had...

  7. Stay of demand - payment of 20% of the outstanding demand - ITAT rejecting its application for stay on the recovery of demand during the pendency of appeal - The Delhi...

  8. Competition Commission of India (Determination of Turnover or Income) Regulations, 2024 - (1) Turnover or income for enterprises includes the value of sales, revenue, or...

  9. Smuggling - contraband item kept in safe custody by income tax officers - The statements of the Income Tax Officers find requisite support in the statements of the...

  10. Default u/s 201 - demand notices challenged by the petitioners on the ground that the tax that has been demanded as arrears of tax from the petitioners Tax Deducted at...

  11. Proper authority / Jurisdiction to launch Prosecution Proceedings - It is the contention of the Revenue that the Deputy Director of Income Tax is a senior officer and...

  12. Doctrine of constitutional priority - Supremecy of attachment passed by the Tax Recovery Officer / Income Tax Department or to the mortgage created in favour of the...

  13. Service tax demand on Goods Transport Agency (GTA) services rendered on reverse charge basis set aside as appellant did not collect service tax from service recipient....

  14. Misuse of the power - Jurisdiction of GST officer for attaching and withdrawing amount from bank account of the assessee - The concerned officer who instructed the bank...

  15. The summary highlights the key difference between the scope of total income under the Income Tax Act and the Black Money (Undisclosed Foreign Income and Assets) and...

 

Quick Updates:Latest Updates