Merely because petitioner failed to submit grounds of appeal as an attachment at the time of filing its memo of appeal in Form No. 35, could not be a basis for appellate authority to pass order ex-parte especially when submissions sufficiently reflected the grounds on which order of assessment was being challenged in appeal proceedings.
The Hon’ble High Court was pleased to apply live link test i.e. the expression ‘reason to believe’, to denote reasons, which are based on tangible material and have a live link with the formation of the belief. Also, the Hon’ble High Court observed that blocking of electronic credit ledger is a drastic step, and therefore it was necessary for the concerned officer to have some material to form a belief that the conditions under Rule 86A of the Rules are satisfied.
Once there is no averment either in SCN or impugned orders regarding availment of benefits by suppression of fact or fraud, invoking extended period of limitation is not proper
Mohamed Mohideen Ayesha Nasreen Vs ACIT (ITAT Chennai) ITAT held that it could be seen that assessee is living with her husband and three children (Two daughters and one son) in USA. She has got married in the year 2003. In this letter, the assessee has submitted that approx. 1201 grams of jewellery belong to […]
Apex Court held that unjust enrichment not attracted where amount is deposited during investigation and pendency of appeal, as such deposits are under protest or in the nature of pre-deposit.
Malook Singh Vs PCIT (ITAT Delhi) CIT(A) held that cultivation of high quality foundation seeds of peas, wheat, paddy and potato is different from normal agricultural activity. Against this, the assessee has submitted all the bills & vouchers for expenses like lease rent, power bills, fertilizer, seeds, labour, wages and details of sale and mandi […]
Mehboob Jaffer Ali Shaikh Vs Central Bureau of Investigation (Bombay High Court) 1. This is an application for bail pending final disposal of Criminal Appeal No.157 of 2023 preferred by the Applicant against the Judgment and order dated 12/01/2023 passed by learned Special Judge, CBI, Greater Bombay in Special Case No.116 of 2013. The applicant […]
When software itself is not taxable, the training and related activities concerned with utilization & installation cannot be held to be FTS.
Raghunath Jew School of Management Studies Vs ITO (Exemption) (ITAT Cuttack) The facts in the present appeals clearly show that the assessments have been done ex-parte on account of the fact that the books of accounts and bills & vouchers were not produced before the AO. It is also an admitted fact that the assessee […]
Government reduced the rate of GST from 18% to 5% in case of ‘Rab’ when it is sold in prepackaged and labelled form and in all other cases the rate of tax will be ‘Nil’.
