ITAT Kolkata held that the CIT(A) wrongly dismissed the appeal as time-barred despite evidence showing it was filed within limitation. The matter was restored for decision on merits through a speaking order.
Chhattisgarh High Court upheld ITAT’s finding that the reassessment order exceeded the limitation under Section 153 and dismissed the Revenue’s appeal.
Karnataka HC held GST liability must be determined under statute, not contract. Directions against GST authorities to pay contractor’s tax dues were set aside.
Madras HC held one year of practice before Income Tax Authorities is mandatory for registration under Rule 257, despite prescribed qualifications.
