Gujarat High Court sets aside notice for assessment reopening against Bharatkumar Nihalchand Shah, citing the tax officer’s lack of proper application of mind and year discrepancy.
The Gujarat High Court invalidated a tax reopening notice against Hemanshu Ramniklal Shah, ruling it was based on a “change of opinion” rather than new material, after the original assessment was already scrutinized.
Gujarat High Court directs GST authorities to permit Screenotex Engineers to amend GSTR-1 for “deemed export” invoices, bypassing time restrictions due to inadvertent error.
Gujarat High Court held that appeal filed within extended time on 15.06.2016 as per Circular No. 20/2016 dated 26.05.2016 cannot be dismissed on the ground of delay. Thus, order set aside and matter remanded to CIT(A).
Gujarat High Court sets aside Section 148A(d) order and Section 148 notice issued to a deceased individual, citing established legal precedents on invalidity of proceedings against a dead person.
The Gujarat High Court quashes reassessment notices issued to a deceased individual, citing Supreme Court rulings that such proceedings are void and not curable.
Gujarat High Court overturns lower court, orders Rs. 13 lakh robbery cash to be handed to Income Tax Department for undisclosed income probe.
Gujarat High Court Quashes Case Transfer Over Due Process Breach
Gujarat High Court sets aside Section 148 notice and assessment for AY 2013-14 in Shilp Realty case, citing lack of independent application of mind and non-speaking order on objections.
Gujarat HC sets aside reassessment for Krupesh Thakkar. AO incorrectly invoked Sec 2(22)(e) for a loan assessee gave, not received from Rushil Decor Ltd.
