Delhi High Court sets aside Section 148 income tax notice for Bhagwan Sahai Sharma, ruling it invalid due to lack of proper prior approval from the specified authority under Section 151(ii) of the IT Act.
Madras High Court orders DCIT to release pending Rs. 92 lakh income tax refund with interest to Jan De Nul Dredging India Private Limited for Assessment Year 2011-12.
The Kerala High Court has ruled that Input Tax Credit cannot be denied merely for availing it under a wrong head in the Electronic Credit Ledger, treating it as a unified fund.
Karnataka High Court upholds quashing of reassessment order against Hewlett Packard Financial Services, citing non-disposal of assessee’s objections as a mandatory procedural breach.
Madras High Court quashes an income tax order against a gas distributor, citing unserved notices due to an email change, remanding the case for fresh consideration.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
Delhi High Court remands M/S Krishna Enterprises’ case, ruling demand order invalid due to lack of proper hearing. Validity of tax notifications pending Supreme Court review.
Delhi HC rules writ petitions challenging tax orders are not maintainable if a personal hearing was granted but not availed. Appeal is the proper remedy, with limitation period relaxed.
ITAT Ahmedabad denied Section 12AB registration to a trust, citing its objects benefited a particular religious community (“Vaishnav Sadhu (Bava Vairagi)”), violating Section 13(1)(b) of the Income Tax Act.
