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Judiciary

Dead Men Tell No Tales- CIT(A) Order Quashed as Passed Against Dead Person

September 4, 2025 516 Views 0 comment Print

The ITAT Delhi quashed a CIT(A) order passed against a deceased taxpayer, ruling it a nullity. The case was remanded to be decided in the name of the legal heir.

Reassessment Notice Beyond Limitation – ITAT Quashes 148 Proceedings Against assessee

September 4, 2025 699 Views 0 comment Print

The ITAT Delhi has quashed a reassessment order for Aggarwal Abhushan Private Limited, ruling that the initial notice under Section 148 was issued after the legal

Redeposited Cash Cannot Be Treated as Unexplained: ITAT Delhi Deletes Addition

September 4, 2025 624 Views 0 comment Print

Delhi ITAT rules in favor of a retired railway employee, deleting a Rs15.35 lakh addition under section 69A. The court found the cash deposits were explained by prior withdrawals.

No reassessment if limitation period barred u/s 153(2) unless TPO reference u/s 92CA was involved in case of non-residents

September 4, 2025 741 Views 0 comment Print

Revenue argued that since assessee was an “eligible assessee” under section 144C(15), AO rightly passed the order and the final order was valid within the time limit of section 153(4). On appeal.

MAT Credit Dispute: ITAT Mumbai Confirms Correct Set-Off for Assessee After Appeal

September 4, 2025 480 Views 0 comment Print

The Income Tax Appellate Tribunal (ITAT) Mumbai dismissed the revenue’s appeal against Garware Hi-Tech Films, upholding the assessee’s right to a higher MAT credit set-off.

Revocation of cancellation of GST registration due to non filing of GST Returns due to Medical Reasons on payment of post- tax and interest payment without ITC adjustment

September 4, 2025 522 Views 0 comment Print

Cancellation of GST registration due to assessee’s failure to file returns on time would be revoked in case of genuine medical reasons and assessee’s willingness to pay tax and interest without adjusting from unutilized Input Tax Credit (ITC).

Differential Duty on Cotton Fabric: CESTAT Mumbai Orders Re-Test by CRCL

September 4, 2025 363 Views 0 comment Print

CESTAT Mumbai remands Titanium Ten appeal back to the customs authority citing conflicting test reports for imported cotton fabrics. A fresh assessment is mandated.

Delay in 70-Year-Old Deed No Bar: ITAT Restores 12A, 80G

September 4, 2025 426 Views 0 comment Print

The ITAT Cochin bench has set aside the rejection of Quilon Poor Home’s S.12A and 80G claims, citing a genuine delay in producing a 70-year-old trust deed.

Delhi HC Dismisses Writ on Misuse of GSTIN, Directs Police Investigation

September 4, 2025 1707 Views 0 comment Print

Writ petition filed in connection with the misuse of a Goods and Services Tax Identification Number (GSTIN) was dismissed as assessee could not claim to be completely innocent for sharing OTP with an accountant which was allegedly misused to create multiple fake firms.

Delhi HC Dismisses Petition for Release of Gold Bars; Refers Lawyer Dispute to Mediation

September 4, 2025 396 Views 0 comment Print

In Jakir Husain’s case, the Delhi High Court referred a dispute over seized gold bars to mediation. The court determined the issue was not with the Customs Department, but rather between the petitioner and his lawyer who had possession of the gold.

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