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Archive: 21 January 2025

Posts in 21 January 2025

CESTAT Remands CBLR Security Deposit Forfeiture Case After Appellant’s Exoneration

January 21, 2025 282 Views 0 comment Print

The CESTAT Mumbai remands the forfeiture case of M/s Daroowala Bros & Co to the licensing authority for reconsideration based on new circumstances.

Allahabad HC Quashes GST FAA Order for Wrong Fact on Non-Response & Adjournment

January 21, 2025 402 Views 0 comment Print

The Allahabad High Court remits the case of Anshuman Singh vs State of U.P. to the Appellate Authority, citing a violation of natural justice principles.

Hearing cannot be denied due to Expiry of Limitation for GST Assessment: Allahabad HC

January 21, 2025 588 Views 0 comment Print

The Allahabad High Court quashed a GST assessment order for 2019-20 due to denial of personal hearing, directing fresh proceedings with adherence to natural justice principles.

ITAT Ahmedabad Remands Case for Property Value Reassessment to CIT(A)

January 21, 2025 663 Views 0 comment Print

The ITAT Ahmedabad remanded a case involving unexplained investment in property for reassessment due to non-compliance, allowing the assessee a chance to present evidence.

Unexplained Loan: ITAT Ahmedabad Refers Rs. 99.52 Lakh Addition to AO

January 21, 2025 579 Views 0 comment Print

ITAT Ahmedabad refers Rs. 99.52 lakh addition under Section 69 to AO for fresh examination. Case pertains to unexplained loans in Dharmendrasinh Chudasama vs ITO.

CPC cannot make adjustment under section 143(1) without prior notice

January 21, 2025 1989 Views 0 comment Print

ITAT Ahmedabad overturns CPC adjustment of ₹6.5 lakh for lack of notice under Section 143(1). Learn key details of Satishchandra Berawala’s appeal case.

ITAT Remands Case to AO, Allows Assessee to Explain Investments

January 21, 2025 504 Views 0 comment Print

ITAT Ahmedabad order in Maheshbhai Nagjibhai Desai Vs ITO case, addressing reopening under Section 147 and unexplained investments under Section 69.

CESTAT Deletes Penalty on Aircraft Import, No Personal Use Found

January 21, 2025 351 Views 0 comment Print

CESTAT Delhi confirms no penalty for Sarang Wadhawan under Customs Act Section 114AA, finding no false declaration in the import of an aircraft.

Cash Deposit out of Saving of Family Members: ITAT deletes addition Partially

January 21, 2025 6483 Views 1 comment Print

ITAT Ahmedabad directs benefit of Rs. 8 lakhs for unexplained cash deposits during demonetization in the case of Manan Kiritbhai Shah for AY 2017-18.

ITAT Remands Case for Fresh Consideration After Appeal Dismissal

January 21, 2025 699 Views 0 comment Print

ITAT Ahmedabad refers the case of Dharmendra Sheth HUF back to AO after CIT(A) dismisses appeal due to delay, for a de novo assessment process.

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