Bombay HC quashed a Section 154 demand after the Department admitted it had no notice, rectification order or records supporting the demand.
ITAT Delhi quashed Section 147 reassessment as the Section 148 notice was issued by an ITO lacking pecuniary jurisdiction under CBDT Instruction No. 1/2011.
ITAT Delhi quashed assessments as Section 143(2) notices were issued by an ITO lacking pecuniary jurisdiction under CBDT Instruction No. 1/2011.
ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ACIT lacking jurisdiction under CBDT Instruction No. 1/2011.
ITAT Bangalore held JDA capital gains taxable in the completion certificate year, allowed Section 54/54F relief, and deleted deemed rental additions.
ITAT Pune allowed rectification under Section 254(2), correcting factual errors and granting Section 54EC deduction of ₹1 crore for both NHAI and REC bonds.
CESTAT Bangalore set aside denial of CENVAT credit on capital goods and input services, holding the impugned order unsustainable and allowing the appeal.
Bombay HC quashed an assessment under Sections 144 and 144B where income addition was enhanced without notice, and directed fresh proceedings after hearing.
Karnataka HC granted interim relief in Section 74 GST proceedings, subject to maintaining 10% disputed ITC in the Electronic Credit Ledger.
Karnataka HC permitted a delayed GST appeal against Section 73 orders, directing the appellate authority to entertain it without objection on limitation.
