Rajasthan High Court held that section 119(2)(b) of Income Tax Act read with CBDT Circular No.09/2015 dated 09.06.2015 clearly reflect that if there is a genuine hardship, then a condonation of upto six years can be permitted. Accordingly, writ allowed.
Karnataka HC ruled in favor of Healthcare Global, setting aside rushed assessment order. The court found hurried process prejudiced petitioner’s response.
Madras High Court remands VAT orders against Hotel Sun World for reassessment due to failure to provide material evidence. Fresh orders to be issued.
Delhi HC sets aside GST order as it ignored petitioner’s responses to Show Cause Notice. Case remanded for reconsideration with all contentions.
Read the detailed judgment where Madras High Court quashes Section 73 orders against Guru Cycle Mart due to Form GST DRC-01 issued without a show cause notice. Understand the implications and legal analysis.
Bombay HC dismisses Revenue’s appeal in PCIT Vs Timblo Private Limited, stating additions based on seized diary without corroborative evidence are unsustainable.
Bombay High Court grants leave to file an appeal in Jaikiran Prabhaji Nagari Sahakari’s case against Santosh Chudaman Patil after dismissal due to complainant’s absence.
Bombay High Court invalidates reassessment notice issued by DCIT to Nainraj Enterprises Pvt. Ltd. Learn about the implications and detailed judgment in this landmark case.
Delhi High Court held that affiliation with and recognition by a regulatory authority are not essential attributes of education under Section 2(15) of the Income Tax Act. NIIT Foundation engaged in conducting systematic and formal instruction, schooling or training qualifies u/s. 2(15).
Andhra Pradesh High Court held that show cause notice proposing confiscation of goods failed to contain specific reason for confiscation. Further, order relating to confiscation of goods didn’t mentioned DIN. Accordingly, order set aside and matter remanded back.
