2021-TIOL-NEWS-307 Dated:Thursday, December 30, 2021

2021-TIOL-NEWS-307 Part 2 | December 30 2021

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INCOME TAX


	2021-TIOL-2018-ITAT-CHD Uttam Singh Vs DCIT Whether an assessment order passed u/s 144 r/w 147 can be sustained where it is found that the officer who passed the order did not have the requisite jurisdiction to do so - NO: ITAT - Assessee's appeal allowed: CHANDIGARH ITAT 2021-TIOL-2017-ITAT-KOL Anjali Jewellers Vs Pr.CIT Whether AO, while framing assessment u/s 153A in respect of unabated assessment, can make addition/disallowance only on basis of incriminating material unearthed during search qua assessee qua relevant AY – YES: ITAT. - Assessee's appeal allowed: KOLKATA ITAT 2021-TIOL-2016-ITAT-AMH Lakhi Electronics Pvt Ltd Vs ITO Whether intimation u/s 143(1) should be communicated to assessee if there is an adjustment made in the return resulting either in demand or reducing in refund and any un-communication cannot be enforced and are not valid - YES : ITAT - Matter remanded: AHMEDABAD ITAT

TODAY'S CASE (INDIRECT TAX)

GST - Having decided to pass an adverse order, it was incumbent on the part of the respondents to call upon the petitioner for a personal hearing: HC

VAT - Composite orders passed for different periods are not sustainable where law requires passing of independent orders & where assessee's replies are not considered: HC

GST CASE

2021-TIOL-2362-HC-MAD-GST

Prime Alloys Vs STO

GST - Show Cause Notices are dated 30.07.2021 - As per the notices, the petitioner was to respond on or before 06.08.2021 and also appear for a personal hearing - The petitioner appears to have sent a reply/representation on 16.08.2021 wherein they have not specifically requested for a personal hearing - Respondents have proceeded to pass the impugned orders by confirming the demand proposed in the notice - Petitions filed.

Held: As adverse orders would have been passed against the petitioner, it was incumbent on the part of the respondents to issue a notice of personal hearing to the petitioner - Though in this case, admittedly the petitioner had filed the reply belatedly on 16.08.2021, having considered the reply and having decided to pass an adverse order, it was incumbent on the part of the respondents to call upon the petitioner for a personal hearing - In view of the same, the impugned orders stand quashed and these cases are remitted back to the respondents to pass a speaking order after giving an opportunity of hearing to the petitioner - Petitioner is directed to appear before the respondents for a first hearing on 01.03.2022 - Writ Petitions stand disposed of: High Court [para 5, 6, 10]

- Petitions disposed of: MADRAS HIGH COURT

MISC CASE

2021-TIOL-2363-HC-KAR-VAT

MP Traders Vs CCT

Whether composite order passed without permitting the assessee to file replies thereto and without passing an independent order, contravenes the principles of natural justice and is invalid - YES: HC

- Writ petition allowed: KARNATAKA HIGH COURT

NEWS FLASH

Pressure mounts on Delhi Govt to permit home delivery of liquor

Election Commission says all parties have favoured polls overlooking Omicron scare

Omicron - Mumbai can now see tsunami rushing ashore - 3671 cases detected - 46% jump in one day

Swelling COVID wave - Only EC can take a call on crowds at election rallies, says Govt

GST rate hike - Textiles traders to shut down shutters in protest from Jan 1

DGGI says no settlement with businessman caught with huge cash in Kanpur

Dubai-bound woman pax, vaccinated not thrice but four times in past, test positive at Indore Airport

Chinese city of Xi'an gyrating under COVID curbs; 155 fresh cases detected

TOP NEWS


	National Logistics Policy in final stage of approval CCI okays acquisition of 96.42% equity in Jindal Power by Worldone Private Ltd FM chairs Pre-Budget consultation with States' FMs

NOTIFICATION


	cnt106_2021 CBIC again revises exchange rate for Turkish Lira

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