ITAT Delhi orders reassessment in Anita Dabas Vs ITO case due to non-speaking order and lack of fair hearing by CIT(A).
Nagpur ITAT finds no obligation for rectification under Section 154 if clear data is missing in Hariom Biotech Agri Farming Vs DCIT case.
Karnataka HC permits revival of PCIT vs. Stanley Black & Decker appeal due to exceptions in Circular No. 17/2019, despite low tax effect under ₹1 crore.
Allahabad High Court rejects challenge to GST notification extensions under Section 73, orders a new hearing but does not address ultra vires claims.
Allahabad High Court quashes GST penalty for expired E-way bill due to driver’s detour, ruling no intent to evade tax was proven. Refund ordered.
ITAT Bangalore directs AO to reconsider 80P deduction after lower authorities overlooked Supreme Court precedents in Arjuna Souhardha Pathina Sahakari Niyamitha case.
ITAT Indore remands Real Food Agency Pvt Ltd case to CIT(A) for proper adjudication, citing inadequate opportunity for hearing and procedural issues.
Bombay High Court quashes income tax notices issued to a deceased person. Directs issuance of new notices to legal representatives and requests CBDT for procedure changes.
Madras High Court issues interim orders in A. Venkatachalam vs Assistant Commissioner case on GST levy on royalty, awaiting decision by Supreme Court’s Constitution Bench.
Gujarat High Court examines whether certified copy submission in GST appeals is mandatory under amended GST Rules 108 and 109, following RGS Impex’s petition.