Delhi High Court held that facts narrated in notice u/s. 148A(b) couldn’t lead to conclusion that income has escaped assessment. Accordingly, reassessment proceedings initiated is liable to be set aside.
High Court held that the addition sustained by the ITAT lacked evidentiary basis and was founded on unwarranted suspicion. The assessee had duly discharged the onus placed upon him to prove the genuineness of the gifts. Accordingly, the Court quashed the addition and allowed the appeal.
Revenue argued that the refund claims were time-barred and that Section 27 of the Customs Act should apply strictly. They further submitted that the Supreme Court had not conclusively resolved the divergence between the Delhi and Bombay High Court positions. On appeal.
Delhi High Court held that Eating House Registration/ License shall be deemed to be duly registered until its registration certificate is duly renewed OR renewal has been refused in terms of para-6(ii) of the Delhi Eating Houses, Registration Regulations, 2023.
Delhi High Court held that Form ITNS-150 sets out quantum of tax determination to be paid by assessee in an order u/s. 143(3) of the Income Tax Act, thus any amendment thereof is to be made within time limit prescribed under section 154(7) of the Income Tax Act.
Delhi High Court says writ jurisdiction isn’t the place to decide an accountant’s role in GST ITC fraud; directs appeal.
Delhi High Court held that the allegations against the petitioners are based on telephonic conversations, vague statements, and uncorroborated allegations which are insufficient to establish a criminal conspiracy or wrongful conduct.
Delhi High Court held that suspension of resolution professional for two years from taking any assignment as IRP is reduced since conclusions were based on erroneous figures. Accordingly, writ disposed of.
Delhi High Court rules personal hearing is mandatory under Section 161 DGST Act when a rectification application adversely affects the assessee, even if the initial order was contested.
Delhi High Court rules that GST refund granted by appellate authority cannot be withheld solely based on Commissioner’s opinion; pending appeal or proceedings are necessary conditions.
