Delhi High Court directs Filatex India Ltd. to GST Appellate Authority, noting “identically worded” SCN and Order-in-Original, suggesting non-application of mind.
ITAT Hyderabad rules for Taj GVK Hotels, allowing interest deduction, prior period expense, and accepting accounting method change for AY 2003-04.
ITAT Mumbai rules in favor of Piem Hotels, overturning Section 14A disallowance for AY 2014-15 & 2016-17 due to AO’s lack of recorded satisfaction.
Gujarat High Court has issued a rule on the constitutional validity of Section 16(2)’s second proviso in the CGST Act. The court declined to stay ongoing show cause notice proceedings, stating the petitioner can raise all contentions during adjudication.
ITAT Jaipur upholds reassessment in Akshat Loyalka vs ITO but sends Rs. 12.3L cash deposit issue (Sec 69A) back to CIT(A) for fresh review of evidence.
ITAT Jaipur sets aside penalty under Section 271(1)(c) against Pradeep Garg, citing defective notice and lack of independent evidence from the department.
ITAT Jaipur recalls ex-parte order in Kamla Devi vs ITO, citing natural justice violation and remanding case to AO for fresh adjudication on merits.
Jaipur ITAT remands Arya Samaj Mandir’s tax exemption and 80G approval case back to CIT(E), citing curable defects and stressing the need for a fair hearing.
ITAT Jaipur dismisses appeals by Chandalal Verma, confirming income additions for AY 2011-12 and 2017-18, citing Section 292C presumption on seized documents.
ITAT Jaipur quashes reassessment against Balithal Gram Seva Sahakari Samiti Ltd, citing jurisdictional flaws and lack of ‘live link’ between reopening grounds and final addition.
