The Delhi High Court seeks an explanation for why certain GST demands were dropped despite the officer stating disagreement, highlighting procedural inconsistencies in tax assessment.
ITAT Chennai quashed reassessment under Section 147, ruling that reopening based on a change of opinion without new material is invalid.
The Court held that the Petitioner misrepresented the date of receiving the provisional attachment notice. Bank accounts cannot be freely operated, subject to a minimum balance of ₹1 crore.
The Gujarat High Court held a notice issued under section 148 of the Income Tax Act invalid as it was issued beyond the permissible “surviving time” defined by the Supreme Court.
The Delhi High Court ruled that a GST Show Cause Notice issued after the death of the proprietor is void ab initio, quashing both the notice and the resulting order. Recovery may proceed against the deceased’s estate.
The Court observed that relevant turnover and business details were not disclosed in the petition. It instructed the Petitioner to submit an affidavit providing turnover, business nature, and ITC details before proceeding with adjudication.
Calcutta High Court set aside an income tax assessment order initiated in the name of a deceased individual, highlighting that proceedings must be directed to legal heirs.
The Court held that the deceased’s income had been wrongly computed at ₹84,000 and reassessed it at ₹1,00,000 based on available evidence. The ruling increased the compensation and reaffirmed principles for fair assessment in motor accident claims.
The Tribunal held that the appeal should be heard on merits after the CIT(A) dismissed it solely for a 45-day delay. It restored the matter for fresh adjudication, directing that the delay issue not be reconsidered.
The Tribunal remanded the sustained cash deposit addition after accepting additional evidence. It directed the CIT(A) to reconsider the ₹7.02 lakh addition through de novo adjudication.
