The ITAT Raipur condoned a 93-day delay citing the medical student’s hectic schedule and remanded the Rs. 11,82,000/− unexplained cash deposit addition under Section 69A to the CIT(A) for a de novo hearing.
In the case of Shobha Welfare Society Vs ITO, the Income Tax Appellate Tribunal (ITAT), Bangalore, partly allowed an appeal, challenging a Rs. 64,98,470 addition under Section 69A of the Income Tax Act.
ITAT Raipur ruled that the NFAC cannot dismiss a tax appeal solely for delay without examining its merits, citing CIT Vs. Premkumar Arjundas Luthra. Case remanded.
The CESTAT Delhi bench set aside penalties totaling ₹1,75,000 imposed on Paramount Surgimed Ltd. under Section 158 of the Customs Act.
The Madras High Court, in Gayatri Exim Vs Principal Commissioner of Customs, permitted the importer to re-export detained textile fabric to China, which was seized for alleged misclassification and undervaluation.
The Tribunal partly allowed the assessee’s appeal, remanding the Section 69C addition for verification and deleting the Section 80C disallowance, emphasizing submission of proper evidence and opportunity of hearing.
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.
