The Gujarat High Court held that information seized from a third party without a direct nexus to the petitioners cannot sustain a Section 153C notice. The AO’s action was quashed.
The Court restored GST appeals before the Appellate Authority, requiring the petitioner to pre-deposit 25% of the disputed tax. The ruling emphasizes compliance with procedural pre-deposit requirements for appeals.
The Tribunal held that late filing of Form 10-IC does not bar concessional tax benefits under Section 115BAA. The assessing officer was directed to allow relief once conditions are met.
Tribunal clarified that the Section 251 amendment uses the term ‘may set aside,’ meaning it is discretionary. Since the issue was already resolved in remand, addition was deleted.
The Court held that the tax authority wrongly dismissed a delay condonation plea without considering the assessee’s serious medical condition. The ruling emphasizes that genuine hardship must be evaluated liberally under Section 119(2)(b).
Assessments on foreign-sourced income were deleted after the ITAT confirmed the assessee’s Non-Resident status under Explanation 1(a) of Section 6(1).
The Court held that the delay in paying redemption fine, arising during the COVID-19 period, could be condoned. It ordered implementation of the original decision allowing re-export of the seized gold.
The Court held that ownership of detained gold bangles was disputed, making a writ petition inappropriate. The petitioner was directed to file an appeal before the Commissioner of Customs (Appeals).
The Gujarat High Court held that the assessee disclosed all material facts and the reopening notice under section 148/147 was a change of opinion, lacking jurisdiction.
Court held that C-Forms could not be refused solely because inter-state purchases were mistakenly omitted from revised returns. The ruling directs issuance of Forms as transactions were genuine and no revenue loss occurred.
