ITAT Mumbai sets aside CIT(A) order in Alps Construction’s case, citing lack of effective hearing, and remands the matter for fresh consideration.
Calcutta High Court rules that withholding sensitive information during search and seizure does not violate natural justice. Case disposed of accordingly.
ITAT Kolkata dismisses appeal of Amit Kumar Kajaria, who opted for the Vivad Se Vishwas Scheme 2024, with the option to revive the appeal if needed.
ITAT Kolkata quashes PCIT’s Section 263 revision, ruling that limited scrutiny cannot be expanded beyond its scope under the Income Tax Act.
ITAT Kolkata remands ₹12 lakh TDS disallowance case under Section 40(a)(ia) for reassessment, directing AO to verify interest payments and tax compliance.
ITAT Agra remands ₹34,803 penalty case under Section 271(1)(c) to CIT(A) for fresh adjudication after setting aside quantum additions for reassessment.
ITAT Chandigarh allows full deduction under Section 54F for Sher Singh’s construction on land owned by his mother, setting aside the A.O.’s capital gain addition.
ITAT Bangalore remands case to CIT(A) for fresh consideration due to improper service of notice, directing decision on merits.
Punjab & Haryana HC rules that magistrates must conduct inquiries before ordering FIRs under BNSS Section 175(3), preventing unnecessary police intervention.
Explore whether issuing a GST summons qualifies as the initiation of proceedings, affecting parallel actions under Section 6(2)(b) of the CGST/SGST Act.