The Tribunal examined whether reassessment could stand when based on information relating to another individual. It held that reopening was invalid due to absence of any tangible material against the assessee.
Madras High Court held that compounding charges payable by petitioner as per revised Guidelines dated 17.10.2024 is unsustainable since on the date of writ order i.e. 13.04.2022, the revised guidelines was not in force. Accordingly, writ petition deserved to be allowed.
The writ was filed long after appellate orders were passed and without approaching ITAT. The Court held that delay and failure to exhaust statutory remedies disentitled the assessee from writ relief.
CESTAT Ahmedabad held that DGFT notification no. 26/2015-20 dated 21.08.2018 restricts export of Garnet irrespective of its origin. Customs tariff doesn’t distinguish between ‘Garnet found on beach’ and ‘Garnet found in inland places’. Accordingly, confiscation of export goods uphold and penalty imposed.
The dispute concerned denial of TDS credit solely due to non-reflection in Form 26AS. The Tribunal held that Form 26AS is not conclusive and factual deduction of tax overrides system mismatch.
Despite Form 10E being duly filed online, the claim under section 89(1) was rejected on technical grounds. The Tribunal held that such rigidity defeats justice and directed the AO to examine the claim afresh.
The Revenue relied on alleged ₹4 crore unexplained investment to justify reopening beyond six years. The Tribunal ruled that even high-value allegations cannot override statutory limitation under section 153C.
Neither the RPWD Act nor the Mental Healthcare Act addressed guardianship for comatose persons. The Court held that constitutional powers can be exercised to secure care, dignity, and asset management.
The association’s surplus was not distributable to members and activities were non-profit. The ITAT ruled that these factors support charitable character and restored the case for re-evaluation.
The Revenue invoked section 115BBE on alleged unexplained cash. The Tribunal held the provision to be prospective and barred its application for the year under appeal.
