Appellant had approached this Court by way of the present intra Court appeal. It was held that BoD had failed to accord any reason as to how the mere act of dishonor of cheques issued by assessee would amount to misconduct.
Delhi High Court held that reassessment under section 148 of the Income Tax Act entirely based on course of survey not sustainable and liable to be quashed. Further, survey in particular year cannot be extrapolated to other years.
The Assessee is aggrieved by the information received pursuant to application under Right to Information Act, 2015, whereby the Assessee became aware that the Assessing Officer (AO) had not resumed proceedings in respect of AY 2007-08.
Pursuant to the execution of CEPA, a meeting was held at the Directorate General of Foreign Trade (DGFT) headquarters for consideration of the allocation of the bullion TRQs under the CEPA for the Financial Year 2024-25.
High Court rules GSTR-1 and GSTR-3B mismatch cannot justify rejecting GST registration cancellation. Respondents should process returns and issue an assessment order.
Delhi HC modifies bail travel restrictions in Gorav Gupta case, post GST adjudication, allowing travel with department intimation, not court permission.
The Petitioner had imported certain goods from Taiwan between 2014 and 2017. The Respondent/Department had suspected undervaluation of said goods and referred the same to the Special Valuation Branch, Delhi.
Delhi HC refers Tata Teleservices’ appeal to CESTAT to determine if service tax on VAS purchased via prepaid balance amounts to double taxation.
Petitioner stated that the said notice was issued pursuant to the information collected under section 135A of the Act, which pertains to the transactions entered by some other assessee (Manisha Jain) having a different PAN and having no relation with the petitioner.
Delhi High Court held that initiation of re-assessment proceedings under section 148 of the Income Tax Act against merged company is invalid as company is dissolved after Scheme of Arrangement. Thus, writ petition is allowed and notice/ order quashed.
