The Court held that serious medical conditions justified delay in filing a revised return. It directed reopening of the ITBA portal to enable compliance while allowing scrutiny on merits.
The Court examined whether an FIR without prior sanction under GST law is sustainable. It allowed investigation but restrained arrest and barred filing of the charge sheet pending further hearing.
The Court held that rejecting condonation solely because the assessment year was not mentioned in the circular is unjustified. It ruled that beneficial circulars must be applied liberally to address genuine hardship.
The Court held that a 21-month delay in recording the satisfaction note violates the requirement of immediacy. It ruled that such delay renders proceedings time-barred and invalid.
The Court found that the appellate authority rejected the appeal solely on delay without examining the reasons provided. It held that such non-consideration renders the order unsustainable and directed fresh adjudication.
The Court emphasized the need for fair opportunity before finalizing tax demands. The petitioner was allowed to respond to the show-cause notice in fresh proceedings.
The issue involved denial of refund on the ground that services were intermediary in nature. The Court held that absence of findings on the agreement and nature of services invalidated the order. The matter was remanded for fresh adjudication with proper analysis.
The issue involved whether fresh scrutiny could be initiated after filing a modified return under Section 170A. The Court held that where assessment is already completed, the AO can only modify income to give effect to reorganisation.
Kerala High Court set aside ITAT orders as mechanical and non-speaking, holding that the Tribunal failed to independently analyze facts, consider submissions, and provide reasoned findings; matter remanded for fresh adjudication.
The Court set aside the Tribunals order as it relied on a precedent later reversed by the Supreme Court. The matter was remanded for fresh determination based on correct legal principles.
