Courts ruled that GST notices lacking digital signatures violate Rule 26(3) and are void ab initio. The key takeaway: authentication is non-negotiable, and such defects cannot be cured under Section 160.
The AO reopened the assessment relying on external investigation without verifying facts, misclassifying the advance as unexplained income. Tribunal dismissed Revenue appeal and confirmed CIT(A) order.
ITAT Delhi allowed the appeal after noting the CIT(A) ignored a revised Tax Audit Report proving timely PF/ESI payments. Key takeaway: revised audit reports must be considered before confirming disallowances under Section 36(1)(va).
ITAT Delhi restored the appeal to CIT(A) after the assessee challenged notice issuance beyond limitation and under wrong section. Key takeaway: adherence to correct procedure is crucial in income tax assessments.
Disallowances under Section 40A(3) were challenged as cash payments were made on holidays and for labor. Tribunal directs reassessment considering business exigency and genuine transactions.
Despite CIT(A) noting missing ITRs, Tribunal allowed TDS credit on the Rs. 1 crore part payment. Decision reinforces that TDS on income already taxed must be recognized and credited.
ITAT Pune held that late filing of audit report cannot disentitle trust from availing benefit of section 11 of the Income Tax Act. Accordingly, order of CIT(A) allowing claim of exemption u/s. 11 upheld and appeal of revenue dismissed.
The Tribunal ruled that when a 143(3) assessment merely adopts 143(1) figures without examining adjustments, taxpayers can still appeal the 143(1) intimation. Key takeaway: merger does not automatically block appeals.
ITAT modified CIT(A)’s 20% addition on alleged bogus purchases to 15%, considering actual sales and material usage. The ruling ensures only profit embedded in disputed purchases is taxed.
ITAT Jaipur held that addition towards unaccounted commission based on seized digital sheet without corroborative evidence is not sustainable. Accordingly, addition is deleted and said ground raised by assessee is allowed.
