Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural fairness.
ITAT Pune held that a claim of agricultural income cannot be accepted without supporting records. Complete non-compliance at all stages justified treating the receipts as unexplained income.
Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.
The Bombay High Court held that Section 153A cannot apply to years without incriminating material, reinforcing the principle that tax additions require concrete evidence.
ITAT Hyderabad held that an unsigned sale agreement cannot automatically justify higher capital-gains additions. The AO must verify actual receipt of funds before confirming any addition.
The Court overturned convictions after finding contradictions, missing proof of possession, tainted recoveries, and unreliable forensics. It reaffirmed that convictions cannot rest on infirm investigations.
The NCLT Mumbai dismissed belated employee claims for salary and PF submitted after the CoC approved two resolution plans. Timely claim submission under the IBC is mandatory to avoid obstructing CIRP.
ITAT Bangalore restored ₹4.19 crore claimed as revenue loss to CIT(A) for fresh examination. The Tribunal emphasized that proper assessment under Sections 37(1) and 28 is essential before allowing write-offs.
The SC upheld reopening of completed assessments where key agreements were not disclosed. It held that failure to place primary documents enables reassessment beyond the four-year limit.
The Orissa High Court held that while writ petitions can be entertained if the GSTAT is non-functional, once the tribunal is operational with extended filing timelines, statutory compliance under Section 112(8) is mandatory.
