Gujarat High Court examines the procedure for faceless income tax assessment and the assessee’s right to a personal hearing via video conference under Section 144B.
Bombay High Court dismisses appeals by Refrigerated Distributors, upholding ITAT’s 10% addition on unproved purchases for assessment years 2007-08 to 2012-13, citing concurrent findings of fact.
Calcutta High Court addresses ITAT’s role in Sec 263 orders for fresh assessments and the eligibility for enhanced vehicle depreciation for own business use.
ITAT Mumbai deleted a penalty, citing a defective notice under section 274 r.w.s. 271(1)(c), following the Bombay High Court’s ruling in Mohd. Farhan A. Shaikh.
Gujarat HC rules in CIT vs Mitesh Impex that new tax deduction claims (80IB/80HHC) can be made at appeal stage without a revised return, distinguishing Goetze.
ITAT Chennai confirms addition of ₹16.20 lakh under Section 69A for demonetized cash deposited by trader; notice deemed valid and appeal dismissed.
CESTAT Chennai order in Steel Authority of India Ltd. vs. Commissioner of GST & Central Excise regarding irregular CENVAT credit, interest liability, and penalty imposition.
NCLAT Chennai dismisses appeal as infructuous but raises concerns over the process followed by NCLT in passing the original order.
ITAT Kolkata quashes assessments in absence of incriminating material; DVO’s cost estimate alone held insufficient under Abhisar Buildwell precedent.
ITAT Lucknow rules audit fee provisions are not allowable unless liability accrues; EPF disallowance sent back for verification.
