Punjab & Haryana High Court ruled that a GST appeal cannot be dismissed for non-prosecution and must be decided on merits. Case remanded for fresh examination.
ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 of the Income Tax Rules.
The issue involved in the present appeal relates to deduction of TDS in case of payment of External Development Charges [EDC]. Notably, TDS was not deducted by the assessee.
The Orissa High Court quashed a GST demand notice due to missing personal hearing dates, citing natural justice principles. Case relates to FY 2018-19.
In the matter above mentioned ITAT deleted the addition made by the AO after observing that the provision invoked by the AO was introduced introduced w.e.f. 01.04.2014 only, whereas the assessee had entered into the transaction on 01.08.2012.
Bombay High Court orders the revenue department to verify and process a TDS refund within three months, ensuring timely disposal and interest payment for delays.
In a recent ruling Hon’ble Madras HC remanded back the matter after observing that department issued 2nd notice after considering the reply of petitioner in response to 1st notice where department admitted that petitioner is not liable to pay tax.
Gujarat High Court quashes assessment for a dissolved company, ruling reopening of assessment invalid under Income Tax Act.
Addition against unexplained cash deposit of ₹49.50 lakh was remanded back to AO for verification if the deposits were from business activities, the addition under Section 69A could not stand.
As the AO had not allowed certain credits of advance tax, TDS and also interest on excess payment of self-assessment tax, assessee filed an appeal before CIT(A) who issued necessary directions to the AO.
