Bombay High Court quashed reassessment notices and order for AY 2018 19 after finding they were issued to a deceased individual, explaining that jurisdiction requires serving a living person.
Delhi High Court directed payment of ₹ 36.85 lakh plus interest after Income-Tax Department delayed acting on ITAT order on indexation for inherited asset of AY 2016-17.
The Delhi High Court held that reassessment under Section 153C cannot exceed the ten-year block calculated from the date of handover of seized materials, setting aside notices for AYs 2010–11 to 2015–16.
The ITAT Mumbai held that income already taxed in the hands of a trust cannot be taxed again in the hands of its beneficiary, deleting an addition of ₹1.24 crore.
NCLT Mumbai found Section 10 petition complete, with no pending disciplinary issues against proposed IRP, and ordered commencement of CIRP for Comp-Print Kalpana Private Limited.
The NCLT Delhi directed liquidation of Auto Needs (India) Pvt. Ltd. under Section 33(2) of the IBC after the CoC, with 100% votes, found no viable resolution plan.
Delhi High Court set aside notice under Sections 148A(3) & 148 when petitioner’s objections and documents were not considered before reopening for AY 2019-20.
Equipment imported for mall amusement facilities was confirmed as valid under tariff heading 9506, allowing preferential duty, as customs misapplied classification rules and relied on non-statutory documents.
Delhi High Court held that a GST evasion informer has no legal right to claim a reward, noting such grants are discretionary and not enforceable through writs.
Rajasthan High Court held that voluntary GST cancellation alone is not grounds to freeze a company’s bank account and directed a procedural review.
