ITAT Visakhapatnam remitted the appeal back to the CIT(A) after an ex-parte order, emphasizing need for assessee’s opportunity to be heard in a case involving protective additions under Section 68.
ITAT Kolkata ruled that a Section 148 reassessment notice issued to Sulochana Devi Bagaria, who had died before the notice date, was bad in law.
Income Tax Appellate Tribunal (ITAT), Kolkata Bench, dismissed an appeal filed by the Income Tax Officer (ITO) against Rashi Impex Pvt. Ltd. for Assessment Year 2010-11.
The tax appellate authority dismissed the appeal of Tangerine Design Private Limited (AY 2018-19) on the disallowance of late employee EPF/ESI contributions.
The tribunal remanded the appeal to the Commissioner after the penalty for furnishing inaccurate particulars was affirmed. The assessee is now granted a fresh opportunity to submit documents and respond, ensuring substantial justice.
ITAT Nagpur set aside a tax addition of ₹15 lakh under Section 68 against Annuva Infrastructure Pvt. Ltd., ruling that the company had sufficiently discharged its burden by providing comprehensive documentation, including bank statements and confirmations, to prove the share capital transaction was genuine.
Earth Minerals successfully challenged the detention and penalty orders by Uttar Pradesh GST authorities for the inter-state movement of a Motor Grader to a project site. The Allahabad High Court relied on Central Board of Excise and Customs (CBEC) circulars, holding that such movement for self-use in a works contract is ‘neither a supply of goods nor service’ and is not liable for IGST.
The Allahabad High Court, in U.P. Rajya Nirman Sahakari Sangh Limited vs Union of India, quashed a tax recovery notice, holding that an assessee must be given credit for Tax Deducted at Source (TDS) if they provide valid Form 16A certificates, even if the amount is not reflected in Form 26AS.
AP High Court held that a single composite order cannot be passed for distinct GST periods, remanding case for fresh assessments in line with statutory requirements.
Andhra Pradesh HC upholds GST registration cancellation, citing non-occupancy of declared business premises and adherence to Section 29 personal hearing rules.
