The Uttarakhand High Court set aside a GST assessment order after finding that the personal hearing was scheduled before the last date for filing a reply. The Court held that such a hearing was illusory and remitted the matter for fresh adjudication.
ITAT Delhi set aside a reassessment after holding that the ACIT lacked jurisdiction to issue a Section 148 notice. The Tribunal found that the assessee’s returned income was below the CBDT threshold requiring jurisdiction to remain with the ITO.
ITAT Ahmedabad held that transfer pricing authorities cannot assign a NIL arm’s length price when the assessee has demonstrated actual receipt of intra-group services through supporting evidence.
NCLAT held that challenges to the approved resolution plan could not be reopened after earlier proceedings had attained finality. The appeal was dismissed as an attempt to re-agitate settled issues.
