ITAT Delhi held that the seat of Tribunal and/or jurisdiction of concerned Hon’ble High Court would depend upon where seat of the Assessing Officer who has passed the assessment order. Thus, ITAT Delhi Bench do not have territorial jurisdiction as assessment order are based by AO in Lucknow.
Delhi ITAT sets aside ₹42.94 lakh tax additions, ruling Section 153C incorrectly applied. Seized documents must “pertain” not “belong,” and Section 292C presumption doesn’t extend to third parties.
Karnataka High Court upholds quashing of reassessment order against Hewlett Packard Financial Services, citing non-disposal of assessee’s objections as a mandatory procedural breach.
Madras High Court quashes an income tax order against a gas distributor, citing unserved notices due to an email change, remanding the case for fresh consideration.
Ahmedabad ITAT grants Gramya Vikas Pratishthan Koba another opportunity for 12A registration, citing natural justice after procedural lapses in online filing.
Calcutta High Court remands ITC denial for late GSTR-3B, directing reconsideration under Section 16(5) of the GST Act for Diamond Timber Industries.
ITAT Delhi rules no books or vouchers are needed for Section 44AD income, deleting a Rs. 20.58 lakh cash deposit addition, citing a binding precedent.
ITAT Ahmedabad restores Airona Tiles’ appeal, citing NFAC’s ex-parte dismissal as a violation of natural justice; orders fresh consideration.
ITAT Delhi rules in Sudarsan De case, setting aside S.270A penalty for under-reporting as belated return was accepted without income additions.
Delhi High Court sets aside ITC demand for mismatch, citing lack of hearing. The validity of related GST notifications is awaiting a Supreme Court decision.
