Follow Us:

Ca Rithik Kedia

Latest Posts by Ca Rithik Kedia

Mere Intention to Appeal Cannot Withhold Refunds: Section 54(11) Explained

August 30, 2025 1065 Views 0 comment Print

The Delhi High Court has clarified that a mere intention to appeal is not sufficient to withhold GST refunds under Section 54(11). An actual pending appeal and a stay order are required.

Madras HC Condones 285-Day Delay in GST Appeal for substantive justice

June 11, 2025 1224 Views 0 comment Print

A writ petition challenging a rejected appeal due to a 285-day delay is reviewed. The court condones the delay, setting aside the rejection order, subject to an additional tax payment.

No Physical Notice of Hearing by CIT(A), ITAT remanded matter back to CIT(A) for fresh Adjudication

August 29, 2024 1176 Views 0 comment Print

Tribunal found that the CIT(A) had dismissed the appeal without issuing a physical notice of hearing to the assessee, which constituted a breach of procedural fairness. In light of these findings, the ITAT determined that the matter required reconsideration and directed that the case be remanded back to the CIT(A) for a fresh adjudication.

GSTR-1 can be amended even after the due date is crossed: Orissa High Court

July 3, 2024 1233 Views 0 comment Print

Learn about the Orissa High Court’s ruling allowing GSTR-1 amendment after the due date for M/s. Chintamaniswar Constructions Pvt. Ltd. Details on rectification process and implications.

Sec 54 & 54F exemptions aren’t just for Property Owners: Here’s How you and your spouse/Legal Heirs can benefit

June 29, 2024 17484 Views 0 comment Print

Discover how Section 54 & 54F exemptions extend beyond property owners to include spouses and legal heirs. Explore recent ITAT rulings and key judicial interpretations.

Name of concerned AO can’t be reflected in notice issued u/s 148 in faceless manner: HC

June 20, 2024 2028 Views 0 comment Print

Gauhati High Court rules that AO names cannot be reflected in notices issued under Section 148 in a faceless manner, reaffirming procedures under Section 151A.

Moonlighting Income: Income Tax Return filing guide for Moonlighters

June 17, 2024 3585 Views 0 comment Print

Navigate moonlighting taxes efficiently. Learn how to file ITR, manage extra income, and avoid penalties in our comprehensive guide for moonlighters in India.

Unrecorded Stock can’t be added U/S 69B if found connected with business of assessee

January 21, 2024 1410 Views 0 comment Print

Dive into the recent ITAT judgment on Sec 69B & 115BBE, exploring the treatment of unrecorded stock in a business survey. Analysis of AO, CIT(A), and ITAT perspectives.

No Penalty under 271(1)(c) if income is furnished to Tax Authorities at initial assessment stage

August 20, 2023 6939 Views 0 comment Print

Ashvin Narayan Bajoria (HUF) Vs ITO (ITAT Surat) Recently the SMC Bench of Surat Income Tax Appellate Tribunal passed a judgement in the aforementioned case deleting the penalty levied by the Ld. Assessing Officer under section 271(1)(c) of the Act for concealment of income. The central point of discussion was whether or not penalty imposed […]

ITAT Upholds Penalties u/s 271A & 271B for Bookkeeping & Tax Audit Lapses

August 17, 2023 11130 Views 3 comments Print

Read analysis of ITAT judgment in Saraswati Gupta vs. ITO case confirming penalties under sections 271A and 271B for not maintaining and auditing books of account. Learn about the outcome and reasoning.

Search Post by Date
May 2026
M T W T F S S
 123
45678910
11121314151617
18192021222324
25262728293031