Delhi High Court rules that inadequate inquiry by AO doesn’t justify revision under Section 263, reinforcing principles of fair and judicious tax assessment.
Delhi ITAT rules against assessment order and notice of demand without Document Identification Number (DIN), emphasizing adherence to CBDT Circular No.19/2019.
Explore why NIDB data alone isn’t enough for value determination as CESTAT Chennai annuls penalties in Gypsie Impex vs Customs case. Full analysis here.
Delhi High Court decrees no income addition without rejecting books of accounts in PCIT Vs Forum Sales Pvt. Ltd., upholding ITAT’s decision.
Delhi High Court amends GST registration cancellation date for Northern Hosiery Factory, setting precedent on retrospective changes without reasons.
Delhi High Court restores GST registration canceled without proper assessment, emphasizing the necessity for mindful administrative action.
Delhi’s ITAT dismisses revenue’s appeal, upholding CIT(A)’s deletion of additions under Section 68 of the Income Tax Act due to lack of cash payment evidence.
Delhi High Court orders IGST refund with interest under Section 56 of DGST/CGST Act, clarifying entitlement even if not claimed in the refund application.
Chennai’s ITAT supports CIT(A)’s deletion of cash deposit additions under Section 69A of the Income Tax Act, highlighting evidence-based judgment.
ITAT Delhi rules against penalty under Section 271(1)(c) for inaccurate income particulars from property sale, emphasizing legal and factual clarity.
