Madras HC remands 2018-2019 assessment order, ruling insufficient time given to respond to Rs. 9.5 crore unexplained income show cause notice under Section 69A.
Madras High Court rules that income tax orders issued without granting a requested personal hearing violate natural justice and are deemed invalid.
Madras HC sets aside GST demand and recovery notice against Tvl. Bright Power Projects due to a lack of hearing opportunity, remands case for reconsideration.
GST levy issue due to turnover mismatch between Form 26AS and GSTR 3B; case remanded for violating natural justice by denying an opportunity of hearing.
Madras HC sets aside rejection of Foreign Tax Credit claim by PCIT, directing reassessment considering Kenya income for AY 2019-20. No costs awarded.
Madras High Court directs consideration of GST appeal on merits despite it being filed beyond the limitation period due to accountant’s illness.
Madras High Court condoned the delay in filing of an appeal before concerned authority as delay occurred in searching relevant documents to disprove the allegation of business transaction undertaken with a non-existent entity.
Madras High Court held that reopening the closed matter without assigning specific or new reasons is contrary to law and in violation of the principles of natural justice. Thus, order impugned is liable to be quashed.
Madras High Court directed Commissioner of Income Tax to dispose of the appeal within a period of 4 months and stay granted by the Court is directed to be extended till the disposal of appeal filed by the petitioner.
Madras High Court held that Commissioner is duly empowered to designate proper officer for completion of assessment under Tamil Nadu Goods and Services Tax Act, 2017 [TNGST Act].
