ITAT Raipur deleted the Section 69A addition on SBN deposits during demonetisation after finding the cash arose from recorded mobile recharge sales.
ITAT Raipur deleted the Section 69A addition of ₹17.61 lakh, holding that demonetisation cash deposits recorded in accepted books of account and forming part of disclosed business receipts could not be treated as unexplained money.
Chhattisgarh HC condoned a 161-day delay in filing an ITAT appeal and remanded the Section 271C penalty appeal for decision on merits.
Gujarat High Court set aside Section 148 notices and Section 148A(d) orders for AYs 2013-14 and 2014-15, holding them barred by limitation under the reassessment provisions and applicable precedents.
Karnataka High Court quashed reassessment proceedings for AY 2015-16, holding that the Section 148 notice issued on 01.04.2022 was barred by limitation under Supreme Court rulings in Rajeev Bansal and Nehal Ashit Shah.
NCLAT Chennai upheld rejection of Section 244 waiver, holding that a single member of Ootacamund Club could not invoke Sections 241 and 242 amid pending civil suits and without satisfying statutory requirements.
Rajasthan HC disposed of a GST petition, granting liberty to file an appeal after Tribunal constitution subject to Section 112(8) compliance.
Rajasthan HC disposed of GST petitions, permitting petitioners to pursue remaining issues under Sections 16(5) and 16(6) in accordance with law.
Rajasthan HC disposed of a GST petition, permitting appeal after Tribunal constitution subject to deposit under Section 112(8) of the RGST Act.
Rajasthan HC condoned delay in filing a GST appeal under Section 107 and directed a fresh appeal within 15 days to be decided on merits.
