Gujarat High Court quashed CBDT’s rejection and condoned delay in Sysco Industries’ income tax return filing, holding that insolvency and fire caused genuine hardship.
Allahabad HC set aside lease cancellation order and directed Greater Noida Authority to restore plot, holding restoration vital for completing homebuyers’ project under IBC.
Madras High Court remitted GST assessments to authorities after finding that Hind Aluminium failed to substantiate its replies and VAT turnover was included.
Bombay High Court quashed reassessment notices and order for AY 2018 19 after finding they were issued to a deceased individual, explaining that jurisdiction requires serving a living person.
Delhi High Court directed payment of ₹ 36.85 lakh plus interest after Income-Tax Department delayed acting on ITAT order on indexation for inherited asset of AY 2016-17.
The Delhi High Court held that reassessment under Section 153C cannot exceed the ten-year block calculated from the date of handover of seized materials, setting aside notices for AYs 2010–11 to 2015–16.
AO must apply their own mind to the contents of the DVO report and any other available material as relying solely on a DVO’s report without any independent inquiry or satisfaction was a fundamental jurisdictional flaw that invalidated the entire reassessment proceeding from the start.
Orissa High Court held that Goods and Services Tax deposit on account of inadvertent error got reflected in Tax Deduction at Source account is rectifiable since denying the rectification would tantamount to double taxation.
Delhi High Court set aside notice under Sections 148A(3) & 148 when petitioner’s objections and documents were not considered before reopening for AY 2019-20.
Delhi High Court held that a GST evasion informer has no legal right to claim a reward, noting such grants are discretionary and not enforceable through writs.
