During pendency of the assessment proceedings, respondent No.1 filed application u/s. 245C(1) before the Income Tax Settlement Commission offering additional income of Rs.17 Crores for the assessment years from 2011-12 to 2017-18.
Gujarat High Court sets aside GST registration cancellation orders, citing lack of reasons and hearing opportunity. Case remanded for due process compliance.
Gujarat High Court held that in the absence of new material facts brought on record by the Revenue reopening of assessment beyond the period of 4 years is found to be not sustainable in the eye of law. Thus, appeal of revenue dismissed.
Gujarat High Court sets aside a GST demand order for violating natural justice by denying a personal hearing, remanding the matter for fresh adjudication.
Gujarat High Court rules that GST is not applicable on the transfer of leasehold rights, quashing a show cause notice issued to Kabir Instrument and Technology.
Gujarat HC orders 6% interest on delayed tax refunds under DTVSV Act, citing principles of natural justice. Refund delays due to account validation issues resolved.
Gujarat High Court held that reopening of assessment based on borrowed satisfaction without there being any link between information and data available on record is unsustainable in law. Accordingly, notices are liable to be quashed and set aside.
Deloitte Haskins And Sells Vs ACIT (Gujarat High Court) The High Court recently adjudicated a case concerning a writ petition filed under Article 226 of the Constitution. The petitioner, a partnership firm practicing as chartered accountants under the name “M/s. Deloitte Haskins & Sells,” challenged a notice issued under Section 148 of the Income Tax […]
No goods had been sold, and forged bills were prepared. Furthermore, no vehicles had passed through toll plazas, and no registration numbers were available. On appeal.
Gujarat High Court rules that a jurisdictional assessing officer cannot override the faceless assessment scheme under Section 151A of the Income Tax Act.
