The court held that reassessment notices for A.Y. 2015–16 issued after 1 April 2021 are invalid based on the Revenue’s concession before the Supreme Court. All consequential proceedings were set aside.
The court held that deduction under Section 80P cannot be granted where no return of income is filed. The key takeaway is that claiming deduction in a valid return is mandatory.
The Karnataka High Court held that property contributed as capital to a partnership becomes firm property. The individual or family rights cannot be claimed once ownership is transferred to the firm.
The court held that Section 74 cannot be invoked without alleging fraud or suppression. The key takeaway is that absence of jurisdictional facts invalidates GST proceedings.
The court recorded the Revenue’s statement withdrawing the suspension of registration and ordered immediate restoration. It held that further action must follow due process and proper hearing.
The issue was whether lack of detailed charges invalidates a show cause notice. The Court found that the taxpayer’s detailed replies indicated understanding of allegations. The key takeaway is that effective response can negate claims of vagueness.
The issue was whether parents-in-law can claim maintenance from a daughter-in-law. The Court held that the law does not include parents-in-law within eligible categories. The key takeaway is that maintenance rights are strictly limited to statutory provisions.
The High Court refused to entertain the writ petition as the Revenue had an effective statutory remedy by way of appeal. It held that issues of legal interpretation must be pursued through appellate mechanisms.
The ITAT found that the Assessing Officer made disallowance under Section 94(7) without verifying facts. The matter was remanded for fresh examination with proper opportunity to the assessee.
The court held that the impugned GST notifications were invalid as they curtailed limitation and were based on erroneous legal assumptions. The ruling clarifies that such arbitrary notifications cannot override statutory provisions.
