Delhi High Court quashes demand order against JM Traders for mechanical adjudication and denial of personal hearing, upholding natural justice principles.
Orissa High Court sets aside a faceless assessment order, citing insufficient time for reply and violation of natural justice, emphasizing adherence to SOP.
CESTAT Mumbai overturns Customs Broker license revocation and penalty, ruling no CBLR violation if KYC is verified and actions are based on documents from an intermediary.
Delhi High Court orders release of gold jewellery and iPhone seized by Customs, ruling items were personal effects and no show cause notice was issued.
CESTAT Mumbai sets aside redemption fine and penalty on Durga Computers, affirming goods allowed for re-export cannot incur such charges.
Bombay High Court stays GST levy on assignment of MIDC leasehold rights, citing pending legal challenges and Gujarat HC ruling on classification.
The ITAT Surat directs the AO to verify Kuberji Developers’ claim that rent was double-taxed across assessment years 2016-17 and 2017-18, allowing adjustment if proven.
Mumbai ITAT remands Shankarlal Shantilal Mali’s appeal on unexplained cash deposits of over 1 crore for AY 2014-15 to CIT(A) for fresh adjudication.
In a significant ruling for taxpayers facing automated adjustments, the Income Tax Appellate Tribunal (ITAT) Pune Bench has directed the deletion of a disallowance made by the Central Processing Centre (CPC) under Section 40(a)(i) of the Income-tax Act, 1961. The tribunal held that where a subsequent detailed scrutiny assessment by the Assessing Officer (AO) has considered and accepted the taxpayer’s contentions on the same issue, that decision takes precedence.
Hyderabad ITAT remands 80G approval rejection, finding the application was dismissed solely due to a typographical error without assessee rectification opportunity.
