ITAT Kolkata held non-mentioning of the fact of either limited or complete scrutiny or compulsory manual scrutiny would render issuance of Income Tax notice u/s 143(2) invalid.
Allahabad High Court sets aside tax notice and order against deceased proprietor, rules proceedings must target legal representative. Cites key precedent.
Telangana High Court sets aside tax show-cause notice and registration suspension for King Enterprise, ruling the cryptic notice violated natural justice.
ITAT Delhi held that loose papers cannot be considered as admissible evidence for making an addition unless backed by independent corroborative material. Accordingly, addition made under section 69B of the Income Tax Act liable to be deleted.
Understand Form DPT-3 applicability for companies in India, reporting non-deposit money. Learn who must file and the due date for FY 2024-25 (June 30, 2025).
Supreme Court dismisses plea for contempt against BJP MP Nishikant Dubey over his remarks, while strongly criticizing the statements. Court emphasizes judicial resilience and condemns hate speech.
Supreme Court dismisses Suryachakra Power’s appeal against APTEL due to 161-day delay. Strict Electricity Act timeline cited.
Allahabad High Court affirms dismissal of A V Construction’s GST appeal due to a 19+ month delay. Court cites specific GST Act limitation rules over general law.
Delhi High Court rules mandatory pre-deposit under Section 35F for tax appeals filed after 2014 amendment cannot be waived, citing Supreme Court upheld precedent.
Allahabad High Court grants bail to Pradip Kumar Jain and Devendra Kumar Jain in a GST fake invoice case, citing lack of assessed liability and other factors.
