ITAT Jaipur quashes penalty under Section 271E of the Income Tax Act in Anil Sharma vs. ITO due to absent recorded satisfaction.
Delhi HC: Garg Exim denied non-relied document copies, but can challenge final GST order. Adjudication concluded, rights reserved.
ITAT Kolkata overturns CIT(A) order on tribal doctor’s tax exemption, orders re-examination of income sources and bank deposits under Section 10(26).
Delhi HC halts state GST notice against DRJ Petrochem due to ongoing DGGI investigation. No coercive action allowed.
Kerala HC directs petitioner to raise objections to GST show cause notice before Adjudicating Authority; reply time extended by two weeks from judgment.
Bombay HC quashes tax notices issued to deceased Amjad Ahmed Shaikh. Court emphasizes notices to dead are void, allowing fresh action. The court dismissed revenue’s explanation regarding correspondence with the chartered accountant, stating it did not justify issuing notices to a deceased person.
Bombay High Court confirms full disallowance of expenses on unproven purchases, citing failure to prove genuineness and reliance on precedent.
Delhi HC addresses BCI appeal on Deayoung Jung’s enrolment. Reciprocity, AIBE results, and compliance issues are highlighted in the order.
ITAT Mumbai rules alternate accommodation payments not liable for TDS under Section 194IC in Nathani Parekh Constructions case.
ITAT Mumbai allows Sonal Shah’s appeal, quashing reassessment for AY 2012-13 based on borrowed satisfaction and deleting bogus LTCG addition under Sec 68.