High Court procedural orders

19 source-reviewed orders. Selected coverage; these notes do not represent an exhaustive inventory or current-law clearance.

Tripura Cricket Association v. Commissioner of Income Tax and Others

2017-01-24 · WP(C) No. 393 of 2015

Writ disposed of as not pressed after success before CIT(A); refund of deposited Rs 2,61,44,624 with accrued interest directed upon proper application.

Smt. Kamla Varma and Another v. Assistant Commissioner of Income Tax, Shillong Circle, Shillong

2017-03-29 · WP(C) No. 36 of 2017

Directors sought defreezing of company bank accounts and maintenance of three appeals without 15 percent pre-deposit. Petition withdrawn with liberty to file afresh or seek appropriate remedies after Court identified framing defects; merits expressly untouched.

Commissioner of Income Tax, Kanpur v. M/s Bodega Alcobev, Kanpur

2018-01-02 · Income Tax Appeal No. 7 of 2015

Revenue appeal dismissed for tax effect below the monetary limit, as recorded in this order.

Commissioner of Income Tax and Another v. M/s K.G. Hotel Pvt. Ltd.

2018-01-08 · Income Tax Appeal No. 466 of 2008

Revenue appeal dismissed on the monetary-limit ground; no assessment merits decided.

Greater Noida Industrial Development Authority v. Assistant Commissioner of Income Tax and Two Others

2018-01-09 · Writ Tax No. 17 of 2018

Reassessment order produced and supplied; writ dismissed as withdrawn with liberty to file a fresh petition.

Rajendra Kumar Gupta v. Deputy Commissioner of Income Tax and Two Others

2018-01-09 · Writ Tax No. 641 of 2017

Writ dismissed for non-prosecution after counsel stated that he had no instructions.

Commissioner of Income Tax v. M/s Setia Carriers

2018-01-09 · Income Tax Appeal No. 92 of 2015

Revenue conceded tax effect below the monetary limit; appeal dismissed as not maintainable.

Commissioner of Income Tax v. M/s Piyush Crefinvest (P) Ltd.

2018-01-11 · Income Tax Appeal No. 563 of 2009

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

M/s Metro & Metro v. Additional Commissioner of Income Tax

2018-01-18 · Income Tax Appeal No. 68 of 2014

Taxpayer appeal dismissed for non-prosecution after counsel reported no instructions.

Commissioner of Income Tax, Meerut v. Jitendra Kumar Gupta

2018-02-22 · Income Tax Appeal No. 267 of 2010

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

Commissioner of Income Tax v. Shri Laxmi Narain Khetan, Proprietor, M/s Vrindavan Carpet

2018-02-22 · Income Tax Appeal No. 409 of 2010

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

Commissioner of Income Tax-II, Kanpur v. M/s Super House Leathers Ltd.

2018-02-27 · Income Tax Appeal No. 233 of 2011

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

Commissioner of Income Tax and Another v. M/s Sahkari Ganna Vikas Samiti Ltd.

2018-03-05 · Income Tax Appeal No. 411 of 2010

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

Manav Jain v. Income Tax Officer and Another

2018-03-07 · Writ Tax No. 206 of 2018

Writ dismissed as not pressed after counsel stated that the relief sought had already been granted.

Principal Commissioner of Income Tax-I, Kanpur v. Shri Pankaj Jaisawl

2018-03-08 · Income Tax Appeal No. 245 of 2017

Appeal dismissed as not maintainable on the recorded low-tax-effect ground; no tax merits adjudicated.

Meghalaya Electricity Corporation Limited v. Commissioner of Income Tax, Shillong and Others

2018-10-30 · WP(C) No. 391 of 2018

Confronted during argument with non-maintainability, petitioner sought withdrawal with liberty to pursue available remedies. Petition dismissed as withdrawn with that liberty; no tax merits determined.

Principal Commissioner of Income Tax, Shillong v. M/s S.S. Netcom Private Limited

2024-02-05 · MC(ITA) No. 1 of 2023

821-day delay condoned on sufficient cause; miscellaneous application disposed, Registry to diarize appeal for consideration.

Principal Commissioner of Income Tax, Shillong v. Dhar Construction Company

2024-03-14 · MC(ITA) No. 1 of 2024

187-day delay application: reasons found unacceptable; Court required Rs 10,000 costs to Shillong Bar Association within two weeks of receipt of order and receipt production before Registry diarization if otherwise in order.

Principal Commissioner of Income Tax, Shillong v. Dhar Construction Company

2024-11-14 · ITA No. 3 of 2024

Revenue counsel stated on instructions that tax effect fell below the ceiling and the client proposed not to proceed. Appeal dismissed as withdrawn.