Delhi High Court rules that a tax refund cannot be denied for a TDS mismatch if the assessee timely filed a revised return, and revenue neither rejected it nor communicated defects.
Madras High Court sets aside ex parte income tax order in Natarajan Manohar vs ITO due to email ID dispute, mandating fresh consideration and personal hearing.
ITAT Raipur sets aside Rs. 10,000 penalty on Rishikesh Pandey for delayed document submission, citing reasonable cause and procedural errors.
ITAT Ahmedabad rules Bhakt Samaj Vikas Education Trust eligible for Section 11 exemption despite delayed Form 10B, citing procedural default precedents
Delhi ITAT reduces addition for demonetization cash deposits, acknowledging family savings. It also clarifies Section 115BBE applicability post-April 1, 2017.
Pune ITAT removes Rs. 22 lakh addition on G. N. Adgaonkar Jewels for cash purchases, citing flawed AO verification and consistent business practice. Delay also condoned.
Chandigarh ITAT remands DTC Trading Co. tax appeal for fresh hearing, citing advocate’s depression and memory loss as sufficient cause for ex-parte order.
Kerala High Court allows release of GST confiscated goods if not auctioned, pending appeal. A taxpayer’s vehicle and scrap materials were ordered released under Section 130 upon fine payment.
The Delhi High Court has dismissed an appeal by the PCIT against Thomson Press (India) Ltd, upholding that Section 50C applies based on circle rates at the time of agreement to sell, not the later sale deed.
Hyderabad ITAT remands Tewhima Permaculture Foundation’s 12AB registration application, citing lack of proper hearing despite a bonafide belief on filing deadline.
