ITAT rulings highlight that an unsigned notice is legally invalid, undermining the Assessing Officer’s jurisdiction and any penalties for non-compliance.
ITAT Delhi deletes ₹1.33 Cr addition on cash sales as jeweller proved validity through books, invoices, stock records, and audit trail for demonetization period.
Kerala High Court dismisses Revenue’s appeal against quashing of 14-year delayed notice under Section 17D of KGST Act in K. Sasilal case.
Calcutta High Court directs reconsideration of transitional GST credit claim, citing technical breach in obtaining provisional ID for migration.
ITAT Ahmedabad remands Rajeshri Malviya’s case. CIT(A) failed to consider additional evidence (Rule 46A) for S.54G exemption claim.
Delhi High Court quashes order denying Lufthansa Cargo’s ‘nil’ TDS certificate, citing prior rulings and DTAA. Read the court’s full judgment.
Artemis Medicare Services Limited Vs ACIT (ITAT Delhi) Assessee can not be Deemed ‘Assessee in Default’ for year-end Provisions reversed in next year The ITAT, in this case held that the assessee cannot be treated as an ‘assessee in default’ u/s 201(1) merely for making year-end provisions where the payees were unidentifiable, and the provisions […]
Delhi ITAT upholds disallowance of interest under Section 57 and commission expenses due to lack of evidence of business use and genuineness.
Allahabad HC upheld GST order as valid due to taxpayer’s failure to respond to notices and show cause, confirming tax, interest, and penalty liabilities.
ITAT Ahmedabad ruled against penalty under 270A for misreporting income, citing correct filing and tax payment after notice. Case details.
