An enquiry was initiated by Haryana State Tax Department with regard to wrongful availment of Input Tax Credit against assessee-company and also by multiple DGGI Zonal Units.
बीसीआई द्वारा विधि छात्रों के लिए आपराधिक पृष्ठभूमि, रोजगार की स्थिति, बायोमीट्रिक उपस्थिति और एकल डिग्री के लिए सख्त नियम जारी किए गए हैं।
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Section 263 cannot be invoked without substantial grounds, particularly when the AO has followed due process during the assessment.
The GST registration was cancelled due to non- filing of returns for a period of six months. Assessee argued that, due to health issues, assessee relied on his accountant to file returns, but later discovered they were not filed on time.
Madras High Court held that Settlement Commission not authorized to rectify the order under section 154 of the Income Tax Act as power of rectification vested to Settlement Commission only with effect from 01.06.2011.
Gujarat High Court held that issuance of cryptic notice and order of cancellation of GST registration is also passed without giving any reason by the authorities is unsustainable. Accordingly, order cancelling registration is liable to be quashed.
ITAT Ahmedabad grants stay of tax recovery in Siddhi Parag Patel vs ITO case. The dispute centers on unexplained land investments and tax demand revisions.
ITAT Mumbai held that the Finance Act, 2022 amended section 14A of the Income Tax Act doesn’t have retrospective effect. The said amended provisions are effective from 1st April 2022.
