Gujarat High Court Quarterly Digest [Jan – Mar 2024]

Nominal Index [Citations: 2024 LiveLaw (Guj) 1-36 ]M/S AMIT HOSPITAL PVT. LTD. Versus PRINCIPAL COMMISSIONER OF INCOME TAX 2024 LiveLaw (Guj) 1 DHVANIL HEMENDRA RESHAMWALA Versus INCOME TAX OFFICER, WARD 1(3)(1) 2024 LiveLaw (Guj) 2 The Principal Commissioner Of Income Tax (Central), Versus Montecarlo Construction Ltd. 2024 LiveLaw (Guj) 3 Madhaviben Jitendrabhai Rupareliya vs State of Gujarat 2024 LiveLaw (Guj) 4 PRAVINSINH BAVUBHA ZALA Versus STATE OF GUJARAT 2024 LiveLaw (Guj) 5 LL Citation: 2024 LiveLaw (Guj) 6 LL Citation: 2024 LiveLaw (Guj) 7 Maulikkumar Satishbhai Sheth vs Income Tax Officer, Assessment Unit, Ahmedabad 2024 LiveLaw (Guj) 8 Pradipbhai Ramanlal Modiya Through Ashwaryaben Harsh Modiya Versus State Of Gujarat 2024 LiveLaw (Guj) 9 Amit Dineshchandra Patel vs. Reserve Bank of India 2024 LiveLaw (Guj) 10 LL Citation: 2024 LiveLaw (Guj) 11 Radhika Shankarbhai Pawar Versus Gujarat Public Service Commission (Gpsc) Through Secretary 2024 LiveLaw (Guj) 12 Poll Cont Associates vs Narmada Clean Tech Ltd. 2024 LiveLaw (Guj) 13 LL Citation: 2024 LiveLaw (Guj) 14Association Of Progressive Retail Liquor Vendors Through President Arvind Vithalsa Miskin Versus State Of Gujarat 2024 LiveLaw (Guj) 15 Chandana Rameshbhai Rupabhai Thro Chandana Rahulkumar Rameshchandra Versus State Of Gujarat & Ors 2024 LiveLaw (Guj) 16 Real Prince Spintex Pvt. Ltd. Versus Union Of India 2024 LiveLaw (Guj) 17Shyamlal Rupchand Parwani Versus The Assistant Commissioner Income Tax , Central Circle 1(1) (1) 2024 LiveLaw (Guj) 18Amit Dineshchandra Patel Versus Reserve Bank Of India 2024 LiveLaw (Guj) 19Shyamlal Parag Nathalal Haria Versus State Of Gujarat 2024 Livelaw (Guj) 20Bhatt Shaileshbhai Chimanbhai vs State of Gujarat 2024 Livelaw (Guj) 21Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr. 2024 Livelaw (Guj) 22VIBHAVRIBEN VIJAYBHAI DAVE Versus STATE OF GUJARAT & ANR. 2024 Livelaw (Guj) 23 Sunil Kumudchandra Rana Versus State Of Gujarat 2024 Livelaw (Guj) 24 M/S Sai Polyplast Vs Vikas Raj Chhajer 2024 Livelaw (Guj) 25 Gopalbhai Naranbhai Vaghela Versus Union Of India & Anr. 2024 Livelaw (Guj) 26 Govindbhai Ramjibhai Savani Versus The State Of Gujarat & Ors 2024 Livelaw (Guj) 27 Union Of India & Ors. Versus Dilip Wagheshwari S/O Danabhai Wagheshwari 2024 Livelaw (Guj) 28 Jatinbhai Prafulbhai Kakkad Versus State of Gujarat & Anr. 2024 Livelaw (Guj) 29 Hitesh Prabhudas Lodhiya Versus State Of Gujarat 2024 Livelaw (Guj) 30 State Of Gujarat Versus Mitesh Dilipbhai Sejpal 2024 Livelaw (Guj) 31Vinayakrao Shantilal Desai & Anr. Versus Na 2024 Livelaw (Guj) 32 Pradeep Nirankarnath Sharma Versus State Of Gujarat 2024 Livelaw (Guj) 33 Parakramsinh Hathubha @ Hathisinh Jadeja Vs State Of Gujarat 2024 Livelaw (Guj) 34 Daman Wine Merchant Association Through President Versus The State Of Gujarat & Ors 2024 Livelaw (Guj) 35Board Of Trustees Of Deendayal Port Through Executive Engineer (H) Vs M/S. Shantilal B. Patel & Anr 2024 Livelaw (Guj) 36Judgements/Orders This QuarterIncome Tax Act | Section 119(2)(B) Application Cannot Be Rejected Citing Vague & Arbitrary ReasonsCase Title: M/S AMIT HOSPITAL PVT. LTD. Versus PRINCIPAL COMMISSIONER OF INCOME TAX LL Citation: 2024 LiveLaw (Guj) 1In a recent ruling, the Gujarat High Court has emphasized that applications under Section 119(2)(b) of the Income Tax Act, 1961 must not be dismissed arbitrarily, especially when citing the absence of genuine hardship to the petitioner.The court stated that rejection on merits is unwarranted if the delay in filing the income tax return is not condoned.The ruling came in response to a petition challenging the order dated 04.10.2023, wherein the Additional/Joint Commissioner of Income Tax rejected an application seeking permission for condonation of delay and the filing of an income tax return for the Assessment Year (A.Y.) 2020-21. The due date for the return, which expired on 31.05.2021, saw a delay of 26 days, with the application under Section 119(2)(b) filed on 26.06.2021.Income Tax Act | Gujarat High Court Invalidates Income Tax Assessment Order Due To Violations Of Section 144BCase Title: DHVANIL HEMENDRA RESHAMWALA Versus INCOME TAX OFFICER, WARD 1(3)(1)LL Citation: 2024 LiveLaw (Guj) 2In a significant legal development, the Gujarat High Court has invalidated an Income Tax Assessment Order, citing violations of Section 144B of the Income Tax Act.The petitioner, an individual assessee, primarily sought the following reliefs:(A) Petitioning for the issuance of a writ of certiorari and/or a writ of mandamus and/or any other appropriate writ, direction, or order to annul and set aside the contested Assessment order under Section 147 in conjunction with Section 144B of the Income Tax Act, 1961, as well as the Demand Notice under Section 156 dated 30/03/2022.S. 80IA(4) Deduction Available To Assessee Engaged In Developing Infrastructure Projects Like Roads, Canals: Gujarat High CourtCase Title: The...

Gujarat High Court Quarterly Digest [Jan – Mar 2024]

Bhavya Singh

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