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Faceless Assessment: Seven-Day Minimum Mandatory for SCN Compliance

July 15, 2023 3138 Views 0 comment Print

In Sri Gopal Store vs AO case, Orissa High Court ruled that a minimum of seven days must be provided for compliance with a show cause notice in faceless assessment proceedings

Reassessment proceedings based upon unverified details are not valid

July 15, 2023 1032 Views 0 comment Print

Gujarat High Court in case of Sampatraj Dharmichand Jain Vs ITO concludes that Reassessment notice issued beyond prescribed time period and based on unverified details is invalid.

HC allows Writ Against Penalty Order Violating Principles of Natural Justice

July 4, 2023 753 Views 0 comment Print

Read about the Andhra Pradesh High Court’s decision to allow a writ petition challenging a penalty order that violated the principles of natural justice. Get a comprehensive analysis of the case and its implications.

Cash Credit Account Not Provisionally Attachable under GST: Calcutta HC

July 4, 2023 1221 Views 0 comment Print

Landmark ruling by Calcutta High Court on provisional attachment of a cash credit account under GST in J.L. Enterprises Vs Assistant Commissioner State Tax case.

Notice Issued For Recovery Of Demand Invalid Unless Stay Petition decided by AO With Speaking Order

June 29, 2023 1260 Views 0 comment Print

Orissa High Court mandates AO to review Legend Steel’s stay application, emphasizing on judicial discretion over administrative circulars for fair assessment.

Section 148A(d) order Passed Without Opportunity to defend is Invalid

June 29, 2023 1191 Views 0 comment Print

Madras High Court rules in favor of Packirisamy Senthilkumar, ensuring fair tax process and correcting procedural errors under Section 148A(d).

Tangible material must to satisfy test of reopening

June 29, 2023 870 Views 0 comment Print

In the case of Tata Consultancy Services Ltd. vs DCIT, the Bombay High Court examines the requirement of tangible material for reopening an assessment. This analysis explores the claim of deduction on payment made to settle a class action suit and the court’s decision

Bombay High Court Strikes Down Condition In DTVSV To Benefit Assessee

June 29, 2023 987 Views 0 comment Print

Read the full text of the judgment/order of the Bombay High Court in the case of Oerlikon Balzers Coating India Pvt. Ltd. vs Union of India. The court strikes down a condition in DTVSV, benefiting the assessee.

Allahabad HC on Section 148 Notices issued after 01.04.2021 for AY 2013-14 to 2017-18

February 25, 2023 25590 Views 1 comment Print

Rajeev Bansal Vs Union of India (Allahabad High Court) Allahabad high court in lead case of Rajeev bansal vs UOI (Writ Tax of 1086/2022) and others by division bench presided by justice sunita agarwal on issue of time barred notices u/s 149 first proviso under amended law (judgment reserved on 15 Dec 2022) has rejected […]

Addition on account of cash deposit without disproving cash flow statement is invalid

November 15, 2022 2634 Views 0 comment Print

ITAT held that Once cash flow statement is not controverted by the Assessing Officer as well as the ld. CIT[A], the addition of such cash deposit is not valid

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