Delhi High Court held that initiation of reassessment under section 147/148 of the Income Tax Act merely on the basis of DVO report without application of mind by the AO is unsustainable and liable to be quashed.
Reassessment under section 147 was not justified as there was no “close nexus” or “live link” between tangible material and the reason to believe that income had escaped assessment.
Delhi HC rules department cannot pass adverse orders without giving taxpayers a reasonable opportunity of hearing under CGST Act in Mohinder Kumar Vs. Pr. Commissioner case.
Delhi High Court restores GST registration appeal for Alufab Ores Pvt Ltd due to improper SCN and missed hearings, granting another chance to contest the cancellation.
Delhi HC sets aside GST cancellation order for lack of detailed reasons in SCN, stressing the importance of clear grounds for adverse actions under GST regulations.
Delhi High Court rules against retroactive GST registration cancellation for periods with filed returns, limiting cancellation to post-death periods of the taxpayer.
The building, namely Kanchanjunga was constructed in the year 1972 by its promoters M/s Kailash Nath & Associates which had engaged some persons to look after the security of the building maintenance and cleaning of the common area of the building and lift etc.
Delhi High Court held that passing of a draft assessment order as mandated under section 144C of the Income Tax Act is mandatory prior to passing of final assessment order. Accordingly, order liable to be set aside.
Delhi HC repeals GST registration cancellation order for Nutech Appliances due to failure to adhere to natural justice principles and inadequate show cause notice.
Delhi High Court held that determination as carried out by the Designated Authority under Direct Tax Vivad Se Vishwas Act, 2020 [DTVSV Act] is clearly rendered finality and cannot possibly be reopened or revised by any authority under the Income Tax Act. Accordingly, rectification notice issued u/s. 154 quashed.
