ITAT Ahmedabad directs reassessment of a ₹44 lakh discrepancy in agricultural income, questioning the Income Tax Department’s examination of the assessee’s operations.
ITAT Bangalore held that matter of rejection of registration under section 12AB of the Income Tax Act is liable to be restored back to CIT(Exemptions) for granting one more opportunity as assessee failed to represent its case properly before the authorities.
Orissa High Court permits GST registration revocation if pending tax dues, interest, penalties, and fees are paid. Case disposed of in line with past rulings.
Kerala High Court held that additional machines employed for carrying out the freeze-drying process entitled to enhanced depreciation at 20% under section 32(1)(iia) of the Income Tax Act. Appeal allowed, accordingly.
Karnataka High Court remanded GST case for fresh consideration due to the amendment in the time limit for filing returns.
Delhi HC dismisses Addichem Speciality LLP’s plea for limitation extension under CGST Act, citing statutory constraints and precedents like Singh Enterprises.
Gujarat High Court held that reopening of assessment under section 148 of the Income Tax Act in absence of any tangible material to arrive at primafacie reason to believe that income has escaped assessment is unsustainable in law and hence liable to be quashed.
Orissa High Court granted interim relief to ATC Telecom in absence of a constituted Appellate Tribunal, following a precedent.
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.
