ITAT Mumbai sets aside PCIT’s order under Section 263, finding the assessment view was plausible and PCIT invoked power without quantifying revenue loss.
Supreme Court rules unilateral changes to a sale deed after execution but before registration are invalid, reaffirming Section 47 of Registration Act.
Delhi High Court sets aside retrospective GST registration cancellation, ruling authorities must provide reasons and proper notice for retroactive effect.
Delhi High Court quashes a tax order, citing improper service of the show cause notice uploaded only under the ‘Additional Notices’ tab on the GST portal.
Delhi High Court sets aside tax demand orders, ruling show cause notices hidden in a non-obvious portal tab did not constitute proper service.
Jharkhand High Court sets aside GST assessment order, citing lack of mandatory notice and improper service, reinforcing taxpayer procedural rights.
Madras High Court sets aside tax order issued against an individual two years after his death, allowing authorities to proceed against legal heirs.
Delhi High Court dismissed the anticipatory bail application and held that statutory requirement of prior approval under section 17A of the Prevention of Corruption Act, 1988 not attracted in case of trap case.
CESTAT Chennai held that refund claim filed beyond statutory time limit of 6 months stipulated under section 104 of the Finance Act, 1994 is liable to be rejected. Accordingly, appeal of the assessee dismissed.
CESTAT Delhi held that service tax correctly demanded on the basis of Form 26AS since the appellant has not filed any returns and is also not registered with service tax department. Accordingly, appeal of assessee dismissed.
