Chennai ITAT remands Rs. 2.31 crore addition for cash deposits and S. 40(a) disallowance, directing AO to conduct fresh enquiry.
Patna High Court held that order is liable to be set aside since authority has failed to determine liability within prescribed period of one year u/s. 73(4B)(b) of the Finance Act without any justifiable reasons. Accordingly, order set aside and demands quashed.
Nagpur ITAT quashes rejection of Bhartiya Sadvichar Prasarak Mandal’s Section 12AB registration, citing non-service of order and allowing the trust a fresh hearing opportunity.
The Andhra Pradesh High Court has set aside a GST assessment order against Andhra Cotton Stores for the absence of a Document Identification Number (DIN), allowing fresh proceedings.
The Andhra Pradesh High Court has set aside a GST assessment order against K. L. R. Constructions due to the absence of the assessing officer’s signature, allowing fresh proceedings.
ITAT Chennai directs a fresh assessment for an illiterate taxpayer with high-value transactions who failed to file ITR, citing lack of awareness and imposing a Rs. 5,000 cost.
The Delhi High Court has directed tax authorities to reconsider two GST orders issued to Ganpati Exports Pvt. Ltd., citing suspected duplication of demand and arithmetic errors in the disputed amounts.
ITAT Nagpur has partly allowed a taxpayer’s claim for indexed cost of improvement on a property, scaling down disallowance after finding some renovation expenses plausible.
The Delhi High Court clarifies that DRI officers are “proper officers” under the Customs Act, 1962, for issuing show cause notices, aligning with a recent Supreme Court ruling in the Canon – II review.
The Delhi High Court has set aside a GST demand order against Pashmeen Overseas, citing the absence of a personal hearing and remanding the case for fresh adjudication. The validity of underlying notifications remains subject to a Supreme Court decision.
