The court held that the rectification order failed to satisfy the statutory requirements under Section 161 of the CGST Act. The impugned order was quashed, directing issuance of a fresh speaking order after considering the taxpayer’s reply.
The Tribunal ruled that surrender of tenancy rights occurs only upon receiving new property possession. As possession was given later, tax could not be levied in the current year. The decision ensures correct year of taxation.
The issue involved taxing capital gains from a development agreement in multiple years. The court held the same income cannot be taxed twice and set aside the addition subject to verification.
The Tribunal held that enhancement of income without issuing notice under section 251(2) is invalid. Such action violates principles of natural justice, leading to quashing of enhancement and related penalty directions.
The Tribunal held that once an issue is decided up to the Supreme Court, it cannot be reopened. The Department was barred from challenging the same matter again.
ITAT Mumbai deletes penalty under Section 270A as quantum addition was fully removed. Held that no under-reporting exists when assessed income equals returned income and TDS details are already on record.
The Tribunal held that appeals filed beyond the statutory 45-day limit cannot be entertained. It ruled that delay exceeding the condonable period is not permissible under Section 61.
The Tribunal held that minor excess quantity supplied to cover transit damage does not amount to mis-declaration. It ruled that confiscation and penalty were not justified.
The Tribunal held that goods retained the essential character of wheelchairs despite added toileting facility. It ruled that exemption cannot be denied when mobility remains the primary function.
The Tribunal held that duty demand cannot be sustained without evidence showing how IGCR rules were violated. In absence of proof of improper clearance, the demand and penalty were set aside.
