Simply rejecting on a technical ground amounts to denial of principles of natural justice to the assessee. Therefore, we are remanding back the appeal to the file of the CIT(A) for proper adjudication on merit.
Janki Vaishali Co-operative Housing Society Limited Vs CIT (Appeals) (ITAT Mumbai) Undisputedly, assessee filed return of income on 24/12/2018 i.e. beyond the due date for filing return of income u/s. 139(1) of the Act for the Assessment Year 201819. The solitary reason for denying benefit of deduction u/s 80P of the Act is that the […]
The assessee pleaded a reasonable cause before the AO that the audit could not be carried out because of ill-health of his wife, which further worsened the family problems. Section 271B is subject to provisions of section 273B which provides that in case of a reasonable cause, penalty under the concerned section need not be imposed.
Jet Airways (India) Limited Vs DCIT (ITAT Mumbai) According to the provisions of Section 140(c) of The Income Tax Act, in case of a company which has been referred to the insolvency resolution process of the insolvency and bankruptcy code, 2013 (31 of 2016) the return be verified by the insolvency resolution professional appointed by […]
Chetankumar Raojibhai Patel Vs DCIT (ITAT Ahmedabad) Sole issue in the present appeal relates to disallowance of interest expenditure under section 36(1)(iii) of the Act. Since the assessee has demonstrated the availability of sufficient own funds for the purpose of making interest free funds, the issue, we find, is squarely covered by the decision of […]
Cure Sma Foundation of India Vs Union of India (Supreme Court) By way of this petition filed under Article 32 of the Constitution of India in the nature of Public Interest Litigation (PIL), the following prayers/reliefs are sought : (a) Pass a writ of and/or writs in the nature of mandamus directing the respondent to […]
Emerson Process Management Power & Water Solutions India Pvt. Ltd Vs Union of India (Delhi High Court) In the present case, the petitioner’s request for refund of CENVAT credit in cash was rejected for the reason that it was filed beyond the period of limitation. The petitioner submits that although it was no longer entitled […]
Section 83 of the CGST Act mandating that a provisional attachment order would have a life span of only one year from the date of the order made under sub-section (1). After expiry of a period of one year, such provisional attachment would cease to have effect.
Detention of goods & conveyance – interaction, interplay and inter se application of Section 129 and Section 130 of CGST Act, 2017
Seeking grant of Regular bail – Firms availed ITC on the basis of invoices received without actual receipt of goods from 7 registered entities
