Delhi High Court quashes reopening of assessment for Shri Tarlochan Lal Goel for AY 2011-12 due to erroneous grounds in the reassessment notice.
Bombay HC sets aside reassessment notice against Narendra Kumar Shah, ruling that AO failed to verify tax return records before issuing the notice.
Rajasthan High Court quashes penalty proceedings under Section 271E of Income Tax Act citing lack of satisfaction recording in reassessment orders.
ITAT Kolkata condones delay in Form-10B filing for Manav Seva Trust, allowing exemption under Section 12A of the Income Tax Act. Case remanded to AO.
Bombay High Court condones Jain Swetamber Trust’s delay in filing Form 10 for AY 2019-20, citing an auditor’s oversight as a reasonable explanation.
Andhra Pradesh HC rules cancellation of GST registration without personal hearing is illegal, directing the government to reconsider the petitioner’s request.
Delhi High Court sets aside Riddhi Siddhi Enterprises’ GST cancellation due to lack of reasoning. The order allows fresh proceedings in accordance with law.
Delhi HC ruled that time spent defending a reassessment notice doesn’t extend limitation period for issuing a fresh notice under Income Tax Act.
NCLAT Delhi dismisses Kotak Mahindra Bank’s appeal, ruling that delays beyond 15 days under Section 61(2) of IBC cannot be condoned.
CESTAT Ahmedabad rules that service tax with interest paid before a show cause notice (SCN) invalidates penalties under Section 78 of the Finance Act, 1994.
