When it’s established as a legal principle that an assessee isn’t obligated to request a ‘personal hearing,’ the Assessing Authority must still provide this opportunity before making an adverse order. Therefore, marking ‘No’ in the personal hearing choice holds no legal consequence.
Read the full text of the ITAT Kolkata order in Keshav Shroff Vs ITO (AY 2016-17). Analysis shows why mere suspicion isn’t enough for an IT notice.
Read the full text of the CESTAT Mumbai order in MIRC Electronics Limited Vs Commissioner of Customs. Detailed analysis of customs duty exemption for imported liquid crystal devices.
Read the full NCLT judgment/order on Union of India Vs CA. Ramaiah Nataraja. Bengaluru CA barred from statutory auditor role for colluding with company’s fraudulent activities.
Detailed analysis of Kerala High Court judgment on best judgment assessment under CGST/SGST Act. Impact of non-filing of returns discussed. Read full text.
Read ITAT Kolkata’s full text order on Sachdev Steel Pvt. Ltd. Vs ITO. Learn why old loans converted into share allotment were deemed legitimate under the Income Tax Act.
Gujarat High Court dismisses Revenue’s appeal as unsigned excel sheet lacks corroboration in S. 153C Income Tax Act proceedings. Read full judgment here.
The Andhra Pradesh High Court invalidates GST proceedings initiated without a Document Identification Number (DIN), aligning with CBDT Circulars. Learn more about the ruling.
ITAT Indore rules in Asha Rani Pandya Vs DCIT/ACIT that filing Form 67 for claiming Foreign Tax Credit (FTC) is a directory requirement, not mandatory.
Allahabad High Court quashes GST registration cancellation citing lack of reasons in orders, impacting petitioner’s business rights. Detailed judgment analysis included.
