Allahabad High Court held that passing of ex-parte order cancelling GST registration without giving any opportunity of hearing is against the principle of natural justice. Accordingly, order quashed.
The present appeal is preferred against order passed by ITAT pertaining to assessment year 2012-13. Appeal before the Tribunal was against appellate order dated 21st September, 2023.
Punjab and Haryana High Court held that once the Officer assumes charge of any office, he or she is required to have full information relating to the pending cases in the Court, orders passed by the Court and whether they have been complied with or not.
Delhi High Court held that the assessment of tax under Section 143(1) of the Income Tax Act is a self-assessment and in a strict sense cannot be stated as assessment framed by the AO for the purpose of reopening of assessment under section 147.
Delhi High Court held that TDS deducted by the employer and not deposited cannot be demanded from the employee. Thus, order demanding the TDS amount is liable to be set aside.
Analysis of the Gujarat High Court’s judgment granting bail to Virbhadrasinh Chauhan in a GST case involving Xerxes HR Services Pvt. Ltd.
ITAT Ahmedabad held that AO allowed the deduction under section 80P(2)(a)(v) of the Income Tax Act without adequate inquire. Accordingly, revisionary jurisdiction u/s. 263 rightly invoked as order passed by AO was erroneous and prejudicial to interest of revenue.
ITAT Ahmedabad held that Form No. 35A signed by the Authorized Representative is only an irregularity which is curable u/s. 292B of the Income Tax Act and not an illegality. Thus, order set aside with a direction to pass order on merits.
The petitioner’s challenge to the notice dated 23.06.2024, issued u/s. 143(2) of the Act, is premised on the basis that it has been issued by an officer, who is not a „prescribed income-tax authority’.
Mere omission /oversight or adherence to misinterpreted regulations could not be equated to suppression of facts or willful misrepresentation to invoke the extended limitation period under Section 11A of the Act.
