Delhi High Court held that where notice is sent electronically, the date of dispatch of e-mail is to be considered as date of issue of notice and date of digital signature is irrelevant. Accordingly, petition dismissed.
Patna High Court rules GST recovery without waiting period illegal, orders refund with interest. Remands ITC claim case due to new Section 16(5) CGST Act
Gujarat High Court sets aside Section 148 notice and assessment for AY 2013-14 in Shilp Realty case, citing lack of independent application of mind and non-speaking order on objections.
Punjab & Haryana HC rules CIT cannot direct penalty initiation via Section 263, reinforcing independence of assessment and penalty proceedings.
Gujarat HC sets aside reassessment for Krupesh Thakkar. AO incorrectly invoked Sec 2(22)(e) for a loan assessee gave, not received from Rushil Decor Ltd.
The Madras High Court dismissed the Revenue’s appeal regarding the set-off of brought forward business losses against capital gains, citing prior judgment.
Madras High Court upholds invalidity of reassessment in CIT v. Schwing Stetter India P. Ltd., reinforcing change of opinion doctrine and assessee disclosure.
Madras High Court sets aside reassessment notice against Asianet Star Communications, citing non-existent entity and lack of new material.
Kerala High Court rules Section 234E late fees for TDS statement filing are prospective from June 1, 2015, quashing demands for 2012-15 due to lack of authority.
Calcutta High Court dismisses revenue’s appeal in PCIT vs. Hirak Vyapaar Pvt. Ltd., affirming deletion of Section 68 addition after thorough factual review by ITAT.
