The Court ruled the order violated principles of natural justice, remanding the matter for fresh adjudication with a direction to grant the petitioner a hearing.
PCIT Vs Subhash And B T Patil And Sons And N V Kharote Construction Pvt Ltd Jv (Bombay High Court) Bombay High Court admitted an appeal concerning substantial questions of law regarding taxation of joint ventures and applicability of TDS provisions under Section 194C of the Income Tax Act, 1961. The appeal challenges the ITAT’s […]
DRAT Kolkata dismissed appeal against DRT, highlighting that multiple prior adjournments had already been granted. Courts cannot allow prolonged stalling of recovery proceedings under RDB Act.
In Murliwala Agrotech Pvt. Ltd. Vs. Union of India, the High Court reiterated that the right to an opportunity of hearing is essential before an IT case transfer, emphasizing that completed group assessments negated the Revenue’s stated reason for transferring the assessee’s file.
ITAT Kolkata rules that additions under Section 153A cannot be made without incriminating material, citing the Supreme Court’s Abhisar Buildwell judgment.
Allahabad High Court holds that sums paid under protest can count toward mandatory 10% pre-deposit under Section 107(6) of GST Act; remands matter for appeal hearing.
Delhi High Court quashes reassessment for AY 2016-17 in Kusum Healthcare Pvt. Ltd. vs DCIT, holding sanction by PCIT invalid under Section 151 of the Income Tax Act.
ITAT Bangalore partially allowed Shobha Sundar Babu’s appeal, admitting new loan documents obtained via Karnataka High Court order and remanding the Rs. 53,09,817/− deduction claim under Section 24(b) to the AO for fresh verification.
The Bombay High Court set aside the Deputy Commissioner’s order retrospectively canceling Dipak Metal Industries’ GST registration, ruling a gross violation of natural justice for serving notice to an outdated address.
The Bombay High Court ordered the restoration of a firm’s cancelled GST registration after it paid all outstanding dues, interest, and late fees, accepting the delay was bona fide. The court imposed an additional ₹50,000 cost payable to a hospital under Corporate Social Responsibility (CSR).
