The Bombay High Court held that delays caused by genuine technical glitches do not invalidate SVLDRS benefits, distinguishing cases of financial incapacity.
The ITAT held that revision under Section 263 cannot be invoked merely because the PCIT disagrees with the Assessing Officer’s view. Once enquiries are made and explanations accepted, substitution of opinion is impermissible.
The Tribunal held that a final assessment passed after the expiry of Section 153 is invalid, even if it follows DRP directions. The is that limitation under Section 153 remains mandatory and cannot be bypassed through the DRP route.
ITAT held that disclosures in an election affidavit cannot, by themselves, justify reopening an assessment. The ruling reinforces that reassessment requires fresh tangible material and a live link to income escaping assessment.
Gujarat HC held that ex parte orders are invalid if personal hearing notices under Section 37C are not properly delivered with proof, reinforcing procedural fairness.
ITAT Pune held that a claim of agricultural income cannot be accepted without supporting records. Complete non-compliance at all stages justified treating the receipts as unexplained income.
Karnataka HC held that GST authorities must provide taxpayers a chance to furnish missing documents before rejecting refund claims, reinforcing procedural fairness.
The Bombay High Court held that Section 153A cannot apply to years without incriminating material, reinforcing the principle that tax additions require concrete evidence.
ITAT Hyderabad held that an unsigned sale agreement cannot automatically justify higher capital-gains additions. The AO must verify actual receipt of funds before confirming any addition.
The NCLT Mumbai dismissed belated employee claims for salary and PF submitted after the CoC approved two resolution plans. Timely claim submission under the IBC is mandatory to avoid obstructing CIRP.
