Karnataka HC remanded reassessment proceedings, allowed challenge to Section 147A, and followed the Supreme Court’s directions on retrospective amendment.
Karnataka HC dismissed Revenue’s appeal, following Engineering Analysis and holding no substantial question of law arose on ancillary software services.
Karnataka HC rejected Revenue’s appeals, holding statements alone could not sustain suppression of sales or Section 69A additions without corroborative evidence.
Karnataka HC held initial absence of DIN does not invalidate an order if later communicated with a valid DIN; ITAT orders set aside and remanded
Karnataka HC held Section 275 limitation for Section 271DA begins from JCIT’s Section 274 notice, restored penalty orders in six appeals and dismissed four.
