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அனைத்து இட ஒதுக்கீடுகளையும் அரசமைப்புச் சட்டம் 9 ஆம் அட்டவணையில் கொண்டுவர வேண்டும்; கி.வீரமணி
by Sekar Reporter · Published June 15, 2020
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Justice T.S.Sivagnanam and Justice V.Bhavani Subbaroyan held that it will not only be a case of filing inaccurate particulars, but also a case of concealment of income. The court further noted that the information came to the Department through the AIR, which was forwarded by the Registration Department and after verifying the same, when notice was issued under Section 143(2), the assessee, for the first time stated that due to inadvertence, they did not disclose the particulars relating to the capital gains.
by Sekar Reporter · Published September 11, 2020
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THE HONOURABLE MR. JUSTICE M.S. RAMESH W.P.No.31230 of 2019adhering to the principles of natural justice. Since the entire action of sealing the petitioner’s hotel without following the principles of natural justice is illegal, this Court would justified in invoking its extraordinary powers under Article 226 of the Constitution of India.
by Sekar Reporter · Published December 6, 2019