Karnataka HC permits revival of PCIT vs. Stanley Black & Decker appeal due to exceptions in Circular No. 17/2019, despite low tax effect under ₹1 crore.
Allahabad High Court rejects challenge to GST notification extensions under Section 73, orders a new hearing but does not address ultra vires claims.
Allahabad High Court quashes GST penalty for expired E-way bill due to driver’s detour, ruling no intent to evade tax was proven. Refund ordered.
ITAT Bangalore directs AO to reconsider 80P deduction after lower authorities overlooked Supreme Court precedents in Arjuna Souhardha Pathina Sahakari Niyamitha case.
ITAT Indore remands Real Food Agency Pvt Ltd case to CIT(A) for proper adjudication, citing inadequate opportunity for hearing and procedural issues.
Bombay High Court quashes income tax notices issued to a deceased person. Directs issuance of new notices to legal representatives and requests CBDT for procedure changes.
Madras High Court issues interim orders in A. Venkatachalam vs Assistant Commissioner case on GST levy on royalty, awaiting decision by Supreme Court’s Constitution Bench.
CESTAT Ahmedabad held that wood roughly squared and half squared and not further manufactured is classifiable under tariff heading 4403.99 of the Customs Tariff Act, 1975 and not under tariff heading 44.07.
In the case of Income Tax Officer Ward 1(3)(7), Surat v. Durlabhbhai Kanubhai Rajpara [2020] 114 com 481 (Guj.), Court had set aside the reassessment proceedings on the ground that no valid notice under Section 148 could be issued against a dead person.
ITAT Ahmedabad condoned delay of 725 days in filing of an appeal since assessee is an agriculturist and is not aware of the intricacies of the assessment proceedings as well as appellate proceedings.
