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Judiciary

GST Registration Cancellation Set Aside Due to Lack of Hearing & Procedural Lapses

May 14, 2025 609 Views 0 comment Print

High Court sets aside GST registration cancellation order, citing absence of reasons and procedural lapses, directs fresh consideration.

ITAT Ahmedabad Dismisses Assessee’s Appeal Following Opting for Vivad Se Vishwas Scheme

May 14, 2025 201 Views 0 comment Print

Ahmedabad ITAT dismisses Salman Abdulrazak Patel’s appeal for AY 2010-11 after assessee opts for Vivad Se Vishwas Scheme; conditional restoration possible.

Non-Mentioning of Scrutiny Type Renders Section 143(2) Notice Invalid

May 14, 2025 6732 Views 0 comment Print

Kolkata ITAT quashes tax assessment for AY 2017-18, ruling that Section 143(2) scrutiny notice failed to comply with mandatory CBDT instructions.

No reassessment proceedings as the limitation period u/s 149 was expired

May 14, 2025 4296 Views 0 comment Print

Assessee challenged this, arguing the procedure under Section 148A was not followed. The Supreme Court ruled that notices after 31.03.2021 had to follow the amended Section 148A.

Voluntary Contributions for Specific Purpose Not Income Under Section 2(24)(iia)

May 14, 2025 1494 Views 0 comment Print

ITAT rules corpus donations to a society are capital receipts, not taxable income, regardless of 12AA registration, citing judicial precedents.

Section 12AA Benefit Applies Retrospectively if Assessment Pending on Registration Date

May 14, 2025 924 Views 0 comment Print

ITAT Raipur allows tax exemption for Prem Prakash Mandal Sewa Trust, citing retrospective effect of Section 12A(2) proviso and pending appeal status.

Tax Appeal Dismissed After Assessee Opts for Vivad Se Vishwas Scheme

May 14, 2025 468 Views 0 comment Print

Ahmedabad ITAT dismisses Revenue’s appeal against Vipulbhai Labhubhai Patel after assessee settles tax dispute under Vivad Se Vishwas Scheme, 2024.

Nusli Wadia Tax Case: SC on Reassessment Notice Procedure

May 14, 2025 864 Views 0 comment Print

Supreme Court in Wadia vs ACIT case directs petitioner to file tax return under protest, tax officer to follow GKM Driveshafts procedure.

ITAT Restores case for De Novo Adjudication Due to Insufficient Opportunity by CIT(A)

May 14, 2025 423 Views 0 comment Print

ITAT Cochin returns tax case involving delayed ITR filing by YWCA to CIT(A) citing insufficient opportunity of hearing, emphasizing natural justice.

TNMM Doesn’t Mandate Audited Segmental Accounts for Internal Comparables

May 14, 2025 1167 Views 0 comment Print

ITAT Delhi deletes transfer pricing adjustment on engineering services for Lummus Technology Heat Transfer BV, citing Delhi High Court rulings.

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