The Delhi High Court has directed customs authorities to release five iPhones seized from a traveler after no show cause notice or order was issued for over a year.
The Income Tax Appellate Tribunal (ITAT) Kolkata dismisses the revenue appeal against Uniglobal Papers Pvt. Ltd affirming that additions to a completed assessment cannot be made without incriminating evidence found during a search. The decision relies on the Supreme Court precedent in CIT v. Abhiser Buildwell (P) Ltd.
The ITAT Mumbai has ruled that a reassessment notice issued beyond three years is invalid if it is not sanctioned by the correct senior authority, quashing the proceedings.
The Income Tax Appellate Tribunal (ITAT) in Mumbai dismissed an appeal by the Income Tax Department against an assessee, upholding the deletion of an addition of over Rs. 4.24 crore.
The ITAT in Rajkot reduced a penalty against a taxpayer from ₹30,000 to ₹10,000, ruling that a single penalty should be levied for multiple non-compliances that occurred during the same proceedings.
The Calcutta High Court has ordered tax authorities to refund an excess amount recovered from Supreme Infotrade, citing a premature recovery during the appeal period.
The Calcutta High Court has quashed the bank account attachment of Shashi Kant Jaiswal, permitting them to file a GST appeal after an alleged procedural error.
Orissa High Court has quashed an ex parte service tax demand, ruling that tax authority’s failure to consider petitioner’s arguments constituted a denial of a fair hearing.
The Calcutta High Court fined Merc Infra India Private Limited ₹1 lakh, stating the company misused the court’s jurisdiction to delay a tax deposit.
The Calcutta High Court ordered the revival of a GST registration that was canceled for non-filing of returns, stating that cancellation is counter-productive to revenue.
