Karnataka HC quashed the Section 147 assessment and penalty notices after fresh allegations were introduced without adequate opportunity to respond.
Karnataka HC quashed assessment and penalty notices after finding only two days were given to respond to a Section 144B show cause notice.
Karnataka HC remanded reassessment proceedings, allowed challenge to Section 147A, and followed the Supreme Court’s directions on retrospective amendment.
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.
ITAT Delhi reduced the Section 69A addition to ₹5 lakh, holding the cash deposits were substantially supported by withdrawals and available evidence.
Andhra Pradesh HC set aside a composite GST assessment order covering multiple tax periods and permitted fresh proceedings for each assessment year.
