Telangana High Court ruled that producing an accused after 24 hours without a transit warrant breaches Article 22(2) of the Constitution.
Delhi HC rules that irregularities in audit memo issuance do not invalidate the GST show cause notice. Petition for quashing the SCN dismissed.
ITAT Bangalore condones a 69-day delay in filing an appeal, citing COVID-19 as a reasonable cause. Case reassessed by CIT(A) for the 2010-11 assessment year
ITAT ruled that co-operative societies under the Karnataka Souharda Sahakari Act qualify for Section 80P deductions, allowing for the appeal to be reconsidered.
ITAT Bangalore imposes ₹1000 fine on taxpayer for non-appearance during assessment proceedings, payable to the PM Relief Fund. Case remitted for fresh consideration
Allahabad HC ruling: “Vitamins and minerals pre-mix” is classified as unclassified goods, not falling under “chemicals,” “drugs,” or “ores and minerals.
Delhi HC quashes GST registration cancellation due to vague SCN that lacked details of alleged fraud or misstatement, violating principles of natural justice.
ITAT Pune invalidates unsigned NFAC order, remanding case for re-adjudication under Section 250 of the Income Tax Act, 1961. Case to be heard afresh.
ITAT Delhi remands Anil Dugal’s case back to Assessing Officer for failing to address Rs. 11 Cr unexplained credits and other issues due to Covid-19.
Calcutta HC dismisses revenue’s appeal in PCIT vs. Chetan Kumar Tekriwal case, ruling that Section 271(1)(c) penalty is not applicable when full disclosure is made.
