Some useful judgements

Some useful judgements :-

1. Maintainability of writ for Stay- Entire demand raised by the authorities below prima facie was not even sustainable when ones the controversy was apparently covered by the decision of Delhi High Court and also Bench of the tribunal itself at Bengaluru, in favour of assessee; filling of writ petition by Revenue shows a non-application of mind on the part of Principal Commissioner of Income tax, while sanctioning, the filling of this writ petition before this court; writ petition dismissed with exemplary costs quantified at Rs. 50,000/- to be paid by each of the three officials associates with filling writ petition. (Favour of Assessee)
Assistant Commissioner of Income Tax vs. Epson India (P) LTD. (High Court – Karnataka)
2. Alternate remedy- Insofar as this court entertained writ petition and interdicted the first respondent from proceeding further in the matter, and insofar as this Court admitted this writ petition challenging order even while the assessee has an alternative remedy by way of appeal against the same, it may not be appropriate now to relegate the assessee to avail the alternative remedy available to him against the assessment order. (favour of Assessee)
Raghavan Nair vs. Assistant Commissioner of Income Tax ( High Court –Kerala)
3. Additional evidence to CIT (A)- Where additional evidence is obtained by the first appellate authority on its own motion, there is no requirement in law that he should invariably consult / confront the Assessing Officer with such additional evidence. Additional evidence was only in the nature of the photographs and samples of the articles manufactured by the assessee, considering the nature of the additional evidence produce by the assessee no useful purpose would have been served by forwarding such evidence / material to the Assessing Officer to obtain his report. (Favour of Assessee)
Principal Commissioner of Income Tax vs. Safari Fine Clothing (P) LTD. (High Court- Gujarat)
4. Registration u/s 12A- Assessee, a religious and educational trust, formed with the main o bjective to promote awareness of universal teachings of Shri Guru Granth Sahib and other religious granths amongst the general public, having established that it is carrying on genuine charitable actives to achieve its object, the impugned order passed by the Commissioner of Income Tax effusing registration u/s 12A is not sustainable; Commissioner of Income Tax is directed to grant registration to the assessee. (Favour of Assessee)
Shabad Foundation vs. Commissioner of Income Tax (Exemptions) -ITAT-Delhi

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