Gauhati High Court stays GST notice against Bhagya Kalita, questioning jurisdiction under Section 74(1) of the CGST Act. Case to be heard on 09/12/2024.
In the abovementioned matter HC observed that all three conditions mentioned in section 220 (2A) were not co-existed and hence writ petition is liable to be dismissed.
In the recent ruling Hon’ble HC have observed that penalty proceedings, initiated u/s 271 D is barred by delay & laches as period of limitation starts from the reference made by ITO to Addl. CIT.
ITAT Raipur held that AO has passed the final assessment order u/s.143(3) r.w.s. 153B(b) of the Act without seeking a prior approval of the same by the Jt. CIT u/s. 153D of the Income Tax Act and hence the order so passed is liable to be quashed.
Bombay High Court quashes CBDT order denying delay condonation for Bharat Education Society, citing procedural lapses and lack of personal hearing.
Bombay HC ruled on Anandkumar Dhanraj Rathod’s tax case, addressing natural justice claims and directing him to appeal the assessment order under IT Act.
ITAT Chennai dismisses FLsmidth’s appeal, upholding PCIT’s order for reassessment due to lack of verification by AO.
Bombay HC quashes order by Additional CIT, emphasizing CBDT or its members must explicitly issue orders under Section 119(2)(b) of the Income Tax Act.
ITAT Mumbai upholds addition under Section 68 of ₹4.89 Cr. Vijay Maneklal Bhansali’s appeal dismissed, citing lack of evidence on commodity transactions.
ITAT Chennai sends ₹42.72 lakh cash deposit case back to AO for fresh assessment after assessee fails to justify deposits made during demonetization.
