The ITAT Kolkata bench restored an appeal, ruling that an appeal cannot be mechanically dismissed under Section 249(4)(b) and that natural justice demands a fair hearing.
ITAT Kolkata ruled that the assessee’s double addition in the tax audit was a genuine error, dismissing Revenue’s appeal for AY 2021-22.
The ITAT Rajkot set aside a CIT(A) order against Prataprai Ranpariya, ruling that the ex-parte dismissal violated principles of natural justice. The Tribunal remanded the matter for a fresh hearing, imposing a Rs.2,000 cost on the assessee for non-compliance.
ITAT deletes ₹2936 Cr penalty on CGTMSE, affirming its charitable nature and ruling proviso to Section 2(15) inapplicable. Prior ITAT rulings cited.
ITAT Jaipur quashes PCIT’s Section 263 revision orders, holding that assessments completed under Section 143(3) r.w.s. 148B post-search with Addl. CIT approval cannot be revised merely to apply higher tax rates under Section 115BBE.
The Rajasthan High Court orders the refund of Rs. 24 lakh collected during a search, citing no valid demand. The court also imposes a 12% interest and a penalty.
The CESTAT ruled that a service tax demand cannot be based solely on income declared during an income tax survey without corroborating evidence of taxable services.
The Calcutta High Court has set aside an appellate authority’s order rejecting a GST appeal on grounds of a 56-day delay.
CESTAT Hyderabad ruled that depreciation on capital goods under EOU scheme is admissible only until date of de-bonding, not until date of duty payment.
The Calcutta High Court has set aside a 200% GST penalty on a business for an expired e-way bill, ruling the tax authority failed to prove an intent to evade tax.
