Recognizing common difficulties in accessing notices on the GST portal, the High Court directed a fresh adjudication and emphasized taxpayer trust and procedural fairness in the GST regime.
The ITAT remitted the case for fresh assessment after the assessee challenged unexplained cash additions, highlighting the need for proper documentation and adherence to natural justice in tax proceedings.
The Tribunal held that dismissing an appeal without granting reasonable opportunity violates natural justice and restored the matter to the AO for fresh adjudication.
The Tribunal held that investment in agricultural land in a spouse’s name qualifies for deduction under Section 54B, following Rajasthan High Court precedent.
The Tribunal ruled that a Section 148 notice issued after six years from AY 2013–14 was invalid, quashing the reassessment and additions under Section 54F.
A recent amendment increases the deadline for realising export proceeds from nine to fifteen months, offering exporters greater flexibility in meeting FEMA requirements.
Tribunal accepted the assessee’s explanation for delay and held that denial of opportunity justified remand for fresh assessment under Section 147/144B.
Tribunal found that the CIT(A) admitted new evidence without AO’s opportunity and remanded the case for re-examination of NRE deposit sources under Section 69.
The notification introduces Aggressive and Balanced Life Cycle Funds under NPS and UPS, offering higher equity exposure and age-based tapering to improve retirement planning flexibility.
Tribunal held that a minor delay should not defeat justice and directed CIT(A) to hear the case on merits, citing violation of Section 250(6).
