Team ALA Legal Archive
Deputy Commissioner of Income Tax v. Rakesh Ramamlal Shah Background: The Assessee (Rakesh Ramanlal Shah) filed his return of income for the A.Y. 2014-15 on 26.07.2014, declaring a total income of Rs. 39,61,071/-. The case was selected for scrutiny, and the Assessing Officer (AO) conducted an examination under Section 143(3) of the Income Tax …
SHREE SARKHEJ KELAVANI MANDAL V. ADDITIONAL/JOINT/DY. ASSISTANT COMMISSIONER OF INCOME TAX/INCOME TAX OFFICER & ANR. Background: The Petitioner filed its return of income for the A.Y. 2018-19 om 30.03.2019 declaring Nil Income, claiming exemption under section 11 & 12 of the Income Tax Act. The Petitioner submitted an audit report in Form No. 10 but …
Delhi HC: RATNAGIRI GAS AND POWER PVT. LTD. V. ASSISTANT COMMISSIONER OF INCOME TAX Background: The Petitioner. Ratnagiri Gas and Power Pvt. Ltd. filed a Petition challenging a reassessment notice issued under Section 148 of the Income Tax Act, 1961 for the A.Y. 2013-14. Essentially, the Petitioner was aggrieved by the initiation of reassessment …
DELHI HC: TOWNPARK BUILDCON PVT. LTD. v. ACIT, CC 15 & ORS. Background: The Petitioner Townpark Buildcon Pvt. Ltd., filed its return of income for the Assessment year 2015-16 on 25.09.2025 declaring an income of Rs. 89,72,493/-. On 02.03.2022, a search was conducted under section 132 of the Income Tax Act, 1961 at the …
Delhi HC: Gurudas Mallik Thakur V Commissioner of CGST & Anr. : W.P.(C) 5083/2025 Background The Petitions was filed challenging the Impugned order passed by the Commissioner of CGST. The Petitioners were the directors of the company engaged in business of manpower recruitment. An investigation was conducted against the company wherein it was alleged that …
Supreme Court: Vineet Jain V UOI Background: The Appellant was alleged of the offences under Section 132(1) clause (c), (f) and (h) of the CGST Act, 2017. The chargesheet was filed and the Appellant was under custody for nearly seven months. The Trial Court and Rajasthan HC denied the benefit of bail and ultimately …
Supreme Court: CBIC V M/s Aberdare Technologies Pvt. Ltd. : SLP (C) Diary No. 6332/2025 Background: The petitioner, CBIC filed SLP challenging the order of Bombay High Court in the case of Aberdare Technologies Private Limited vs. Central Board of Indirect Taxes and Customs and Ors., wherein the BHC had directed Petitioner to open …
Delhi HC: M/s Ismartu India Pvt. Ltd. V. Union of India & Ors. : W.P.(C) 15199/2023 Background The Petition was filed challenging a Show Cause Notice (SCN) issued under Section 28(4) of the Customs Act, 1962. The petitioner sought to quash the SCN on several grounds, including that a prior SCN dated July 25, 2023, …
Delhi HC: Creative Travels Pvt. Ltd. V. Union of India & Ors. W.P.(C) 16771/2022 Background: The petition was filed by the Petitioner Creative Travels Pvt Ltd, challenging a show cause notice (SCN) issued under the proviso to Section 73(1) of the Finance Act, 1994. The dispute revolves around the imposition of service tax. The tax …
Jharkhand HC: M/S BLA Infrastructure Private Limited V The State Of Jharkhand : 2025 (2) TMI (352) Background: The petitioner, BLA Infrastructure Private Limited, is a registered dealer under the Goods & Services Tax Act, involved in the business of loading, unloading, and transporting coal. In January 2021, the petitioner was issued a show-cause notice …