The High Court set aside a GST appellate order after finding that it lacked reasoning and failed to address the taxpayer’s ITC claim made in GSTR-9. The matter was remanded for fresh consideration.
Delhi High Court ruled that both JAO and FAO have concurrent jurisdiction to issue reassessment notices under Sections 148/148A, aligning with TKS Builders precedent.
The Telangana High Court ruled that Section 148 notices for central charge cases must follow the faceless procedure under the Finance Act, 2021, quashing JAO-issued notices.
Delhi High Court dismisses Revenue appeal, upholding CESTAT’s finding that production capacity claims and alleged clandestine SS flats removal by the company were unsubstantiated.
The Madras High Court ruled that Section 54F of the Income Tax Act can cover multiple residential units purchased from capital gains, reversing the ITAT’s single-flat restriction.
Karnataka High Court held that initiation of penalty proceedings under section 271(1)(c) of the Income Tax Act without specifying the limb under which penalty proceedings has been initiated is bad-in-law. Accordingly, question is answered in favour of respondent/assessee.
Madras High Court held that assessee can raise additional ground of validity of reassessment proceedings in terms of rule 27 of the ITAT Rules. Accordingly, ITAT justified in accepting the ground that reassessment was change of opinion.
Rajesh Todwal S/o Prem Chand Todwal Vs Dgit (Inv.) Rajasthan (Rajasthan High Court) Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid as it was issued by the Jurisdictional Assessing Officer (JAO) […]
The Court held that notices under Sections 148A and 148 issued by the JAO were invalid as the faceless procedure mandated by Section 151A was not followed. All impugned notices and orders were quashed.
The High Court ruled that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer instead of through the mandatory faceless mechanism under Section 151A. The Court set aside the notices for non-compliance with statutory procedure.
