Madras High Court rules assessment reopened under Section 147, completed under 143(3), is invalid if mandatory Section 143(2) notice isn’t issued.
Delhi ITAT rules against Ashok Kumar, denying Section 54F exemption for a residential property bought in his mother’s name, citing jurisdictional precedents.
ITAT Ahmedabad dismisses ₹7.88 Cr bogus sales addition against jeweler during demonetization, citing lack of corroborating evidence and accepting assessee’s explanations.
Madras High Court sets aside GST demand and bank attachment on Tvl. Arun Medicals, citing natural justice violation and allowing the petitioner to present their case.
Madras High Court closes petitions challenging premature GST demand, noting the Revenue deferred recovery, allowing time for the assessee to file a statutory appeal.
Supreme Court set aside a Delhi High Court order, emphasizing mandatory procedure for formulating substantial questions of law in tax appeals under Section 260A of Income Tax Act.
Gauhati High Court sets aside GST demand against Merle Construction, ruling summary SCN insufficient; stresses proper notice and hearing as per Section 73.
Delhi High Court mandates re-inspection and hearing for VS Enterprises after GST registration suspension notice, citing business not at declared place.
ITAT Mumbai rules in favour of East Bridge Capital, allowing short-term capital loss set-off against gains at higher tax rates. Key precedents considered.
ITAT Pune addresses the retrospective application of Section 234E late fees and Section 200A intimations for TDS returns, citing key judicial precedents.
