Karnataka High Court sets aside GST order against Balaji Packaging, allowing reconsideration under Section 73 to avail Amnesty Scheme benefits.
ITAT Mumbai addressed cash deposits during demonetization and alleged bogus diamond purchases. AO relied on investigation report without cross-examination.
ITAT Delhi held that the approval granted u/s. 153D in the nature of a ‘technical approval’ in symbolic exercise of powers under s. 153D. Hence, the consequential assessment orders based on such repugnant approval under s. 153D is bad in law in tune with earlier years.
ITAT Ahmedabad allows appeal despite 1607-day delay citing medical hardship. Penalty u/s 271(1)(c) questioned over income assessment.
Rajasthan High Court held that, in terms of section 151A of the Income Tax Act, Jurisdictional Assessing Officer [JAO] doesn’t have jurisdiction to issue notices under section 148 of the Income Tax Act. Accordingly, notices u/s. 148 are liable to be quashed.
ITAT Ahmedabad held that employees’ contribution to PF/ESI after statutory due dates but before due date of filing income tax returns not allowable as deduction. Accordingly, appeal of the assessee dismissed.
Aggrieved by this decision, assessee appealed to Commissioner of Customs (Appeals), who ruled in its favor, restoring the original classification under CTH 85340000 and setting aside the penalty and confiscation order.
CESTAT Mumbai held that failure to file declaration detailing particulars of supplier of goods as prescribed in circular no. 16/2009-Customs dated 25th May 2009 is technical irregularity.
ITAT Delhi held that seized document merely indicates some rates than pinpointing any specific on-money payment or receipt; as the case may be, involving the assessee. Thus, addition is liable to be deleted.
Calcutta High Court sets aside GST registration cancellation in Deepen Sharma case, citing Subhankar Golder precedent for providing opportunity to remedy non-filing of returns.
