The Tribunal rejected appeals filed by the assessee s father despite claims that the assessee was untraceable. It clarified that absence of the assessee does not authorize relatives to file appeals. Legal standing is mandatory for invoking appellate jurisdiction.
The Court clarified that recovery actions must be confined to the assessee liable for tax. Attaching a director’s personal account without evidence of liability was held unlawful. The judgment underscores limits on recovery powers.
Tribunal directed allocation of common head-office expenses (and common income) to eligible industrial undertakings when computing deductions under sections 10B and 80-IB, following prior coordinate-bench rulings; AO must apply the earlier directions on remand. Key takeaway: common corporate overheads and income were to be apportioned to units for deduction-computation as previously directed.
The issue involved expiring tenures of tribunal members and lack of replacement mechanisms. The Supreme Court permitted a uniform extension framework up to September 2026. The decision aims to maintain operational tribunals pending legislative reform.
The tribunal set aside the assessment after finding that faceless assessment proceedings were initiated before the scheme was formally notified, rendering the assumption of jurisdiction invalid.
The High Court held that ITC claims for financial years 2017-18 to 2020-21 remain valid if returns were filed before 30 November 2021 under the amended Section 16(5).
The ITAT Mumbai held that adjustments under Section 143(1) cannot be made without issuing prior intimation to the taxpayer. As CPC failed to provide such notice or reasons, the adjustment and resulting demand were set aside.
The court held that the Human Rights Commission exceeded its jurisdiction by assessing the merits of the criminal case and directing compensation against police officials.
The Supreme Court asked the government to review policies promoting pulses cultivation after concerns were raised about insufficient MSP incentives and market support for farmers.
The tribunal ruled that the six-month limit introduced in 2014 cannot be applied to invoices issued before the amendment, as it would retrospectively restrict an accrued credit entitlement.
