Gujarat High Court sets aside Section 148A(d) order and Section 148 notice issued to a deceased individual, citing established legal precedents on invalidity of proceedings against a dead person.
The Gujarat High Court quashes reassessment notices issued to a deceased individual, citing Supreme Court rulings that such proceedings are void and not curable.
Mumbai land transfer tax case on development agreement, capital gains, and property possession in slum redevelopment. Judicial precedents cited.
The Income Tax Appellate Tribunal, Pune, has dismissed the Revenue’s appeal regarding low melting gains reported by a gold ornament manufacturer, affirming prior decisions.
Ahmedabad ITAT rules Jamiatul Banaat Tankaria eligible for 12A registration, clarifying Section 13(1)(b) applies to exemption, not initial registration.
ITAT Delhi dismisses revenue’s appeal, upholds deletion of bogus purchase addition due to valid documentation and bank payments, distinguishing from other cases.
Allahabad High Court quashes GST registration cancellation lacking reasons, asserting doctrine of merger doesn’t apply when appeal is dismissed on limitation.
Bombay High Court upholds ITAT ruling, stating Section 14A disallowance and Section 115JB adjustment for exempt income are not applicable if no exempt income is earned.
ITAT Pune allows appeal, directs normal tax rates for business income declared during survey, overriding Section 115BBE application. Cites key judicial precedents.
The Madras High Court has invalidated a tax assessment transfer order from Chennai to Kolkata, ruling the assessee was no given a reasonable opportunity to respond.
