Delhi High Court sets aside a tax demand against SPS Enterprises, citing non-consideration of their reply and evidence, orders re-adjudication with opportunity for filing additional reply and personal hearing.
Detailed analysis of Raj Sheela Growth Fund (P) Ltd vs ITO case where Delhi HC ruled that without a Section 127 transfer order, AO cannot proceed with assessment.
Durga Trading Company case vs. The Additional Director General sees the Delhi High Court address a 14-year delay in adjudicating a Show Cause Notice.
Delhi HC ruled that PCIT’s rejection of an application under Section 119(2)(b) of Income Tax Act lacked reasoning. Court remanded matter for fresh consideration.
Delhi High Court held that the documents which were seized during the course of search does was unsigned Agreement to sell (ATS) which does not contain name of assessee, the said material cannot be said to pertain/pertains to assessee.
Delhi High Court dismisses appeal of VI Exports India Pvt. Ltd. for export of banned non-basmati white rice due to non-compliance with notification conditions.
Delhi High Court restores an appeal on the CESTAT Board despite a 9-day pre-deposit delay. Full text of the judgment and its implications discussed.
Delhi HC overturned a GST demand order due to officer’s failure to consider taxpayer’s detailed reply and remitted case for re-adjudication, granting petitioner an opportunity to provide further clarification.
Delhi High Court directs Directorate of Revenue Intelligence to consider and dispose of the application for release of gold bars seized over alleged lack of invoices within two weeks.
Delhi High Court ruling states Income Tax Dept. must permit personal hearing through National Faceless Assessment Centre upon assessee’s request. Full text judgment provided.
