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.
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.
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.
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.
Discover how Section 54 & 54F exemptions extend beyond property owners to include spouses and legal heirs. Explore recent ITAT rulings and key judicial interpretations.
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.
Navigate moonlighting taxes efficiently. Learn how to file ITR, manage extra income, and avoid penalties in our comprehensive guide for moonlighters in India.
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.
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 […]
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.