Delhi ITAT quashed ex-parte assessments under Sections 144/147/143(3) as the authorised signatory’s serious illness prevented contesting, ensuring a fair opportunity to present evidence.
ITAT Delhi dismissed an appeal where the assessee continuously absented itself, upholding additions under Section 143(3). The case reinforces that tax law protects diligent litigants, not those neglecting their rights.
Delhi ITAT restored the matter to CIT(A) after finding that additional evidence was accepted without allowing AO to respond. Procedural safeguards under Rule 46A are essential, even for official records.
This article explains how Section 137 of the Central Goods and Services Tax (CGST) Act, 2017 deals with offences committed by companies and other organisations under the GST law.
The Tribunal admitted an additional legal ground under Rule 11, allowing examination of the Section 148 notice on admitted facts. Since the notice was issued after the limitation period, the reassessment order and ₹3.34 crore additions were set aside.
Explains how regulatory changes have made professional valuation mandatory and the risks of ignoring compliance.
Explains when writ petitions are maintainable against revenue authorities and the legal principles guiding judicial interference.
Explains the legal requirement to file a commencement declaration and confirms that business cannot begin without statutory compliance.
An insider’s analysis of how civil procedure governs corporate conflicts, revealing why interim relief, execution, and strategy often matter more than final judgments.
Tribunal upheld CIT(A)’s deletion of addition under Section 69A for cash deposits from painting sales, ancestral jewellery, and customary gifts. Revenue failed to challenge the well-supported factual findings.
