Bombay High Court condones delay in filing Form 10B by Warkari Shikshan Sanstha for AY 2019-2020, 2021-2022, and 2022-2023 due to COVID-19 hardships.
Bombay High Court directs GST refund application to be processed on merits, excluding the COVID-19 period from the limitation period. Read the case summary.
Bombay High Court allows Karnataka Sangha’s appeal, condoning a 15-day delay in filing Form-10B under the Income Tax Act, citing reconstruction and COVID-19 disruptions.
Bombay High Court sets aside IT reassessment against Oxford University Press, ruling no failure to disclose material facts for reopening beyond 4 years.
Bombay High Court clarifies reassessment under Section 147 of the IT Act in CIT-5 vs. Jet Airways, ruling in favor of the assessee. Read key legal insights.
The bench stated that Tribunal after concluding that the BCCI’s Appeal before it “was not maintainable”, exceeded its jurisdiction in recording the above observations virtually upholding the impugned communication/order.
Bombay High Court held that passing of ex-parte order without affording a reasonable opportunity of being heard to the assessee is against the principle of natural justice and accordingly, matter remanded to ITAT.
Bombay High Court held that reopening of assessment without fresh tangible material based upon mere change of opinion is unsustainable in law. Accordingly, notice and consequential orders set aside.
Bombay High Court upholds AO’s addition for unverified bogus purchases in PCIT vs. Kanak Impex. Decision based on Section 69C and apex court precedents.
Bombay High Court invalidates reassessment notice under Section 148 of the Income Tax Act, citing failure to meet jurisdictional conditions under Section 147.
