The Tribunal held that the assessee cannot be penalised for mistakes of his CA and condoned a two-year delay. The matter was remanded for de novo assessment, reaffirming natural justice principles.
The Court set aside the Tribunal’s order after holding that additional Form F declarations worth over ₹15 crore must be considered. It directed authorities to verify the forms and determine tax liability accordingly.
A genuine FTC claim of ₹1.03 crore was partly disallowed due to a technical placement error in Form 67. The Tribunal restored the claim and sent it to the AO for verification and proper allowance.
The Court held that a notice fixing a hearing merely for uploading an order serves no purpose and violates procedural norms. It directed the authority to issue a valid notice and decide the appeal afresh.
ITAT held that cash sales forming part of disclosed turnover cannot be taxed again as unexplained cash credits. The ruling confirms that Section 68 does not apply when books are intact and evidence supports the sales.
The Court restored a trader’s cancelled GST registration, accepting medical difficulties and a dispute with the Chartered Accountant as valid grounds. It directed issuance of login credentials and permitted late filing of returns with associated dues.
Evidence demonstrated frequent withdrawals and redeposits across years, confirming the legitimacy of the cash held. The Tribunal ruled that the deposits were fully explained, warranting removal of the Section 69A/115BBE addition.
ITAT held that the assessee operated as a commission agent, not a trader, making Section 44AD inapplicable. A reasonable 5% estimation on cash deposits was upheld.
The Court set aside the service tax appellate order, holding that the issue must be reconsidered from the show-cause stage, with the petitioner allowed to file a fresh reply.
The ITAT ruled that unresolved legal grounds—especially on reassessment validity—must first be decided by the CIT(A). The ₹3.32 crore Section 69A addition is remanded for proper adjudication.
