ITAT Mumbai dismissed a tax appeal due to a 1,370-day delay, ruling that reliance on a tax consultant’s advice does not constitute sufficient cause for condonation. Case underscores strict adherence to limitation rules in tax proceedings.
The Court held that a Section 148 notice issued by the Jurisdictional Assessing Officer instead of the Faceless Assessing Officer was invalid. It ruled that mandatory faceless procedures apply even in international taxation matters.
Madras High Court rejected petitioner’s limitation plea despite COVID-19 extensions and remanded case for fresh adjudication, subject to 50% pre-deposit of disputed GST.
The ITAT Mumbai held that Section 263 cannot be invoked when the Assessing Officer has taken a permissible view after inquiry. Revision order quashed, upholding reassessment.
Delhi High Court remands SCNs issued to a taxpayer for fresh adjudication, citing violation of natural justice. The petitioner is granted time to file replies and attend a personal hearing.
Understand the SFT system, reporting requirements, due dates, and penalties under Section 285BA for high-value financial transactions recorded during the year.
HC set aside a rectification rejection after finding that authority failed to provide a personal hearing. Matter was remanded for fresh consideration subject to a 25% tax deposit.
The Delhi High Court ruled that the Lokpal cannot order an investigation against public servants without affording a hearing, quashing prior orders for procedural non-compliance under Section 20(3) of the Lokpal Act.
Gujarat High Court rules that reopening assessments using information from third parties without direct evidence linking the taxpayer is invalid, quashing Section 148 notices.
Learn the scope, time limits, and procedure for correcting mistakes apparent from records under Section 154, including appeal restrictions and rectification rules.
