Punjab & Haryana High Court ruled that undertakings obtained under duress have no legal value, ordering counting of past service for pension and regularisation.
ITAT Pune upheld CPC disallowance under section 36(1)(va) for delayed employee PF/ESI deposits, following Supreme Court ruling in Checkmate Services.
ITAT Pune set aside rejection of 12A registration after finding non-compliance was due to staff error; matter remanded to CIT(E) for fresh consideration.
ITAT, Pune, ruled in Manisha Dhananjay Holkar vs. ITO that CIT (Appeals) [CIT(A)] cannot dismiss an appeal solely due to appellant’s non-appearance.
ITAT Lucknow ruled that protective tax additions on ₹6.58 crore cash/jewellery in employees’ hands must be deleted after the real owner’s substantive assessment was finalized.
The ITAT ruled the PCIT cannot set aside an assessment u/s 263 for ‘inadequate inquiry’ without conducting an independent investigation to establish prejudice to the Revenue.
Pune ITAT voids 12A registration rejection as CIT(E) denied the trust a virtual hearing, citing a Bombay HC ruling on natural justice violation.
ITAT Pune remands ESOP tax dispute, citing AO/CIT(A) failure to verify year of acquisition and valuation errors, directing fresh assessment to prevent double taxation.
Delhi High Court dismisses petitions, reiterating that both Jurisdictional Assessing Officers (JAO) and Faceless Assessing Officers (FAO) have concurrent jurisdiction to issue Section 148 reassessment notices, holding prior High Court ruling (T.K.S. Builders) is binding.
Delhi High Court held that under Section 148A of the Income Tax Act, both the Jurisdictional Assessing Officer and Faceless Assessing Officer possess concurrent jurisdiction to issue reassessment notices, reaffirming its earlier ruling in TKS Builders Pvt. Ltd.
