ITAT Rajkot dismisses Liliya Lathi Sahkari Sangh’s appeal as infructuous after CCIT condones late filing delay, directing AO to pass a consequential order.
Madras High Court quashes GST assessment order due to retrospective amendment in Section 16 of CGST Act. Matter remanded for fresh consideration.
ITAT Pune rules that ₹10 lakh from truck sale via banking channel is not unexplained cash credit under Section 68, setting aside CIT(A)’s findings.
ITAT Cochin remanded the case of Malanadu Co-op Bank on penalty immunity under Section 270A, directing AO to review the application on merits.