Reopening of the concluded scrutiny assessment was a serious business, therefore, senior officers like ACIT and PCIT were expected to apply their minds to such requests and, only after that, approve the initiation of reassessment proceedings.
Kerala High Court directs Customs to refund Rs.7,02,692 to petitioner and emphasizes destruction of seized explosive goods. Detailed analysis of the court’s interim order.
Delhi High Court analyzes Tribunal’s decision in PCIT vs Nirmal Kumar Minda, upholding deletion of additions for jewellery, paintings, and wrist watches. Learn more.
Delhi High Court dismisses Section 153A proceedings in PCIT vs Oxygen Business Park case. Analysis of the impact on income tax assessments post-search. Learn more.
Delhi High Court rules that AO cannot trigger reassessment proceedings against additions already appealed. Full analysis of PCIT vs. Gautam Bhalla case.
Delhi High Court deems proceedings invalid for representative assessee when principal taxpayer ceases to exist. Full analysis of CIT vs. Cairnhill Cipef Ltd.
The Calcutta High Court rules on the validity of GST notices served online, addressing issues of verification, authentication, and compliance with natural justice.
Read detailed analysis of Delhi High Court judgment in Indian Oil Corporation Limited vs. Commissioner of CGST. Understand ITC refund eligibility under inverted duty structure.
Explore the Shiva TexFabs Ltd. vs. State of Punjab case. Learn how Punjab & Haryana High Court reduced pre-deposit under VAT Act due to financial hardship, setting a precedent.
Explore Delhi High Court’s nuanced judgment in PCIT vs. Future First Info. Services Pvt. Ltd., emphasizing KPO exclusion in transfer pricing analysis.
