Income Tax : Courts have validated the faceless assessment framework while insisting on strict adherence to fairness. The key takeaway is that ...
Goods and Services Tax : The Court ruled that issuing an SCN before the pre-SCN reply period expires violates natural justice. The key takeaway is that aut...
Goods and Services Tax : The Court held that authorities must provide a personal hearing before issuing adverse GST orders under Section 73. Failure to fol...
CA, CS, CMA : Explains how electronic notices alone are insufficient for taxpayers lacking digital access, with courts holding such service inef...
Goods and Services Tax : Personal hearing is mandatory in GST adjudication under Section 75(4) before any adverse decision. Courts confirm PH is a non-nego...
Goods and Services Tax : The Orissa High Court set aside GST demand and rectification orders after finding that the taxpayer’s reply and request for pers...
Goods and Services Tax : The Telangana High Court set aside the appellate order rejecting the GST appeal and remanded the matter for fresh adjudication aft...
Goods and Services Tax : The Court observed that show cause notices had clearly provided opportunities for personal hearing and submission of documents. It...
Income Tax : The issue concerned taxation of alleged on-money from sale of land. The Tribunal held that once the land was agricultural and outs...
Goods and Services Tax : The case examined whether a GST authority can reject a rectification application without granting a hearing. The High Court set as...
ITAT Lucknow sets aside NFAC order on ₹43 lakh cash deposit addition, remands case for fresh hearing on merits, citing natural justice.
ITAT Delhi sets aside CIT(A)’s ex-parte order against Sandha & Associates due to lack of notice, restoring the appeal.
Chhattisgarh High Court quashes reassessment under Section 148 of Income Tax Act, citing lack of reasonable opportunity and violation of natural justice.
Madras High Court sets aside GST assessment order against Sundar Prabhu Deva for lack of proper notice and hearing, remands case for fresh consideration.
Kolkata ITAT permits Minu Gupta’s LTCG exemption claim, citing lack of specific evidence against her despite AO’s reliance on general investigation reports.
ITAT Kolkata rules in favor of Raj Kumar Kabra’s LTCG claim, stressing the need for specific evidence over general suspicion in tax assessments.
ITAT Kolkata permits Pawan Kumar Kabra’s LTCG claim, emphasizing the need for specific evidence over general suspicion in assessment.
ITAT Kolkata deleted an addition related to bogus long-term capital gain, finding the assessee’s share transactions to be genuine and supported by sufficient evidence.
ITAT Delhi overturns LTCG addition for Rajeev Agarwal & Sons due to denial of cross-examination on key statements. Genuine transactions noted.
: ITAT Delhi quashes LTCG addition for Veena Gupta, citing violation of natural justice due to denial of cross-examination of key witnesses.
