NCLAT Delhi reverses NCLT, admitting insolvency application as debt and default were established through NeSL records and Corporate Debtor’s own admission.
ITAT Patna remands case for fresh scrutiny of ₹2.15 crore demonetization deposits, citing assessee’s lack of opportunity and ordering a fair hearing.
Madras High Court held that as per the provisions of Section 22 of Recovery of Debts Due to Banks and Financial Institutions Act, 1993, Debt Recovery Tribunal is not bound by the procedure laid down by the Code of Civil Procedure.
The Allahabad High Court upholds quashing of search assessment for Subodh Agarwal, affirming that mechanical Section 153D approval for multiple cases is invalid.
Delhi ITAT voids search assessments for Kumar Nayyar, citing mechanical Section 153D approval. Orders lacked judicious application of mind for each assessment year.
Madras High Court permits taxpayer to appeal a 200% GST penalty for e-way bill expiry, citing Supreme Court precedent and mitigating circumstances, waiving limitation period.
The Supreme Court of India dismissed ACIT’s Special Leave Petition against Nehal Ashit Shah, upholding an earlier concession made by the tax department.
Madras High Court allows Lucky Traders to appeal a 2021 tax order, citing a government notification extending appeal deadlines for specific cases.
Bombay High Court condones delay in Form-10 filing for a charitable trust, citing pandemic impact, past compliance, and no mala fide intent.
ITAT Mumbai quashes reassessment orders against Soham Estates for AY 2012-13, 2013-14, 2014-15, citing jurisdictional flaws by tax authorities.
