ITAT Agra restores penalty appeal in Devendra Kumar Dubey Vs ITO for reassessment by CIT(A). Case highlights concealment penalty of ₹34,803 under Section 271(1)(c).
Delhi High Court rules on Section 153C notices for AYs 2014-15 to 2020-21 in Dev Technofab Limited Vs DCIT, citing lack of incriminating material for reopening assessments.
ITAT Chennai ruled that brokers facilitating land deals are not liable under Section 269SS as they act on behalf of clients and do not receive payments in their own right.
Kerala HC orders IGST refund decision within two months, reviewing the petitioner’s “risky exporter” status. Refund claim pending since 2022 under GST rules.
Orissa HC directs refund of GST differential amount for a contractor despite a locked payment system, ensuring reimbursement within six weeks.
Supreme Court confirms that Section 153C notices issued without a valid satisfaction note are invalid, aligning with the Delhi High Court’s decision in PCIT vs. Dev Technofab Ltd.
Madras HC sets aside GST penalty as no show cause notice was served or uploaded on GST portal before goods detention. Penalty amount to be adjusted in tax returns.
Telangana HC upholds tax addition under Section 69A, ruling that the assessee’s land was not under cultivation, rejecting agricultural income exemption claim.
ITAT Mumbai upholds CIT(A) order favoring Fitrite Packers, dismissing Revenue’s appeal over disallowances related to penalty and contingent liability.
ITAT Pune quashes ₹1,50,000 penalty u/s 271B, citing reasonable cause for delayed tax audit due to impounded records and auditor unavailability.
