ITAT Delhi set aside reassessment because notices under Sections 148, 148A(b), and 148A(d) lacked digital or manual signatures. Procedural lapses can invalidate reassessments entirely.
The appellate orders for AY 2012-13 & 2013-14 were set aside as the deceased assessee was not heard. The legal heir is now allowed to present documents and have the appeal adjudicated afresh.
Tribunal held that identity, creditworthiness, and genuineness of shareholders were proven through documents filed before AO and CIT(A). Since authorities ignored valid evidence, the section 68 addition was deleted.
The ROC penalised the company and directors for failing to file AOC-4 for FY 2019. Maximum statutory penalties were imposed after no response to the Show Cause Notice.
The ROC penalised the company and directors for not filing AOC-4 for FY 2017-18. With no response to notices, the maximum statutory penalty was imposed under Section 137(3).
The ROC levied penalties after the company failed to file financial statements for four consecutive years. With no response to notices, statutory fines were imposed on both the company and directors under Section 137(3).
An inquiry revealed non-filing of financial statements, and the company failed to respond to the show cause notice. The ROC issued penalties on both the company and directors, reinforcing strict enforcement of Section 137.
The ROC penalised the company and its officers for failing to disclose title deed details in the Board Report. Although decriminalised for the relevant years, the violation was recorded and statutory penalties were imposed under Section 454.
The ROC Mumbai penalised a company and its director for an error in Form AOC-4 relating to consolidated financial statements. The order directs rectification and outlines payment and appeal procedures.
An addition of ₹1 crore under section 68 was challenged on the ground that the assessee had no opportunity to produce supporting documents. The matter was remanded to the AO for de novo assessment, keeping all contentions open.
