CESTAT Mumbai rules that mis-declaration under the Foreign Trade Policy cannot attract penalty under Section 117 of the Customs Act and allows Ajanta Pharma’s appeal.
Bombay High Court granted interim relief to a co-operative credit society, restraining coercive tax recovery in a Section 80P deduction dispute.
The ITAT Delhi held that omnibus notices issued under Section 274 r.w.s 271 were defective, invalidating penalties for AYs 2008-09 to 2011-12.
Telangana High Court permits Synergy Foods to file a revocation of cancelled GST registration despite lapsed appeal deadlines, subject to outstanding dues.
Allahabad High Court directs UP GST authorities to withdraw liens on Smm Infratech’s bank accounts, finding recovery actions imposed after taxes were paid as unlawful.
ITAT Amritsar partly allows an appeal, reducing income addition from Rs. 3.88 lakhs to Rs. 6,000 for specified bank note deposits after SEO demonetization.
ITAT held that the delay in filing appeal was caused by genuine reasons, including the taxpayer’s age and misunderstanding of online procedures. The case was remanded to CIT(A) for fresh adjudication on merits.
Delhi ITAT held that AYs 2010–11 and 2011–12 fell outside the limitation for Section 153C and found no valid incriminating material for later years, setting aside all related assessments.
Delhi High Court restored conviction of Great Indian Nautanki Co. Pvt. Ltd. for delayed TDS deposit but replaced ₹25 lakh fine with admonition, calling it a technical offence.
Bombay High Court held reassessment invalid for A.Y. 2017–18 as approval was obtained from the Principal Commissioner instead of the higher authority required under Section 151(ii).
