Ahmedabad ITAT quashed reassessment where the Assessing Officer relied on red-flagged information without independent inquiry under Section 148A.
ITAT Pune deleted capital gains holding no transfer occurred under Sections 2(47)(v) or 2(47)(vi) as no possession or consideration was received.
Chhattisgarh HC quashed Section 148A(b), Section 148A(d) and Section 148 proceedings after the Assessing Officer skipped the approved Section 148A(a) inquiry.
A valid transferee of a mining lease was entitled to all rights and benefits available to the original lessee, and the State could not deny such benefits contrary to binding earlier judicial decisions.
ROC Cuttack imposed penalties under Section 450 for delayed filing of Form PAS-6 under Rule 9A despite subsequent compliance with filing requirements.
ROC Cuttack imposed a ₹1.5 lakh penalty under Section 159 for possessing a duplicate DIN in violation of Section 155 despite voluntary surrender.
ROC Cuttack imposed penalties under Section 203(5) for a 48-day delay in appointing a Whole-time Company Secretary under Section 203(1)(ii).
ROC Cuttack imposed penalty under Sections 203(5) and 454 for 38-day delay in appointing a Whole-Time Company Secretary by a listed company.
ROC Cuttack imposed penalty under Section 203(5) for a 23-day delay in appointing a whole-time Company Secretary by a listed company.
ROC Cuttack imposed Section 450 penalties on the authorised signatory and certifying professional for incorrect MGT-7 particulars under Rule 8(3).
