ITAT Delhi held that assessment order passed under section 153A of the Income Tax Act is not legal and liable to be quashed as approval given under section 153D of the Income Tax Act is granted in a mechanical manner and without application of mind.
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Petitioner challenged SCN based on GST audit report contending that certain observations made in audit report to which petitioner is not liable to pay
HC directs AO to provide effective cross-examination opportunity in accordance with provisions of Indian Evidence Act, 1872 and permit petitioner to cross- examine without in any manner interfering or restricting.
Since the E-way bill had expired an order of detention in Form GST MOV-06 and a notice in Form GST MOV-07 were issued wherein the petitioner company was directed to show cause as to why the proposed tax and penalty to the tune of Rs. 19,61,100/- be not imposed.
Kankipati Rajesh vs Adjudicating Authority (Delhi High Court) Delhi High court Frowns on Use of Disconcerting Language in Legal Proceedings by PMLA Adjudication Authorities Recently, the High Court of Delhi issued an order dated 21.04.2023 in the case of W.P.(C) 3109/2023 & CM APPL. 12095/2023, 19827/2023, highlighting the importance of using standard formats and principles […]
