Once claim has been allowed in scrutiny proceedings, then AO cannot withdraw the claim under section 154, by mere change of opinion and without there being any apparent mistake on record.
SC held that order directing special audit under Section 142(2A) of Income Tax Act, 1961 is required to be communicated to appellant-assessee, so as to know the reasons, and, if required, the assessee can choose to exercise the option to challenge the order.
An investigation was conducted upon ICFAI and its associates all over India, which resulted into issuance of multiple show cause notices proposing the demand of service tax along with applicable cess, interest and penalty, for the period of October 2007 to September 2009.
Arham Packaging Goods Pvt. Vs I.T.O. (ITAT Kolkata) Normally, we do not hesitate in adjourning the matters on the request of assessees but we find that it is a case of share application and share premium. There are large number of appeals pending on this issue before the Tribunal and out of them, 95% are […]
Once a notification enforcing anti-dumping duty is expired and non-existent, such non-existent notification cannot be extended.
Held that, assessment proceedings suffer from serious procedural errors in absence of a proper SCN, where there were serious discrepancies in the proceedings. Thus, entire proceedings are vitiated.
HC quashed and set aside SCN and consequential GST registration cancellation order on ground of violation of principles of natural justice as no reasonable opportunity of hearing was given to assessee.
Held that, an unsigned notice/order cannot be considered as an order and hence cannot be sustained. Further, directed the assessee to submit the reply within 2 weeks and directed the Revenue Department to pass the fresh orders after the assessee has been heard.
Manipur High Court held that the benefit of HRA is for the welfare of the families of the employees who are posted in difficult stations like the North Eastern region. Accordingly, denial of benefit of HRA/ additional HRA to Central Government employees posed in NE region who had kept his family in previous place is unjustified.
ITAT Bangalore held that interest under section 234A cannot be levied when the return of income is filed within the time stipulated in section 139(1) of the Income Tax Act.
