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Karnataka HC Remands Reassessment Case as SC Directed Fresh Review After Section 147A Amendment

June 2, 2026 387 Views 0 comment Print

The High Court set aside the Single Judge’s order and remitted the matter for fresh consideration following the Supreme Court’s directions on the retrospective insertion of Section 147A. The assessee was granted liberty to challenge the amended provision.

Section 148 Notice by JAO Remanded by ITAT Nagpur for Reconsideration

June 2, 2026 285 Views 0 comment Print

The Tribunal sent the matter back to the Commissioner (Appeals) for fresh adjudication after the assessee challenged the validity of the Section 148 notice. The issue relating to notices issued by a Jurisdictional Assessing Officer instead of a Faceless Assessing Officer was left open for reconsideration.

ITAT Upholds ₹37.20 Lakh Addition Because Survey Found Unaccounted Excess Stock

June 2, 2026 288 Views 0 comment Print

The Tribunal upheld the addition after finding that excess stock discovered during survey was physically verified and admitted by the assessee. The later retraction was rejected as unsupported and delayed.

Service Tax Demand Set Aside as Screening & Grading of Iron Ore was Mining Service not BAS

June 2, 2026 252 Views 0 comment Print

CESTAT Bangalore held that screening and grading of iron ore are mining-related activities covered under the taxable category of Mining Services. The Tribunal ruled that such activities could not be classified as Business Auxiliary Service.

GST Show Cause Notice Upheld as Taxability of Annuity Requires Factual Determination

June 2, 2026 369 Views 0 comment Print

The Telangana High Court refused to quash a GST show cause notice, holding that the question whether annuity payments were exempt or taxable required detailed factual examination. The Court ruled that such issues cannot be conclusively decided in writ proceedings.

SC Declines Interference as GST Dispute Arose From Show Cause Notice

June 2, 2026 321 Views 0 comment Print

The Supreme Court refused to interfere at the show cause notice stage, holding that the dispute should be examined through adjudication proceedings. It left all GST exemption and circular-related issues open for determination by the authorities.

Reassessment Quashed as AO Relied on Incorrect AIR Information: ITAT Amritsar

June 2, 2026 291 Views 0 comment Print

ITAT Amritsar held that reassessment proceedings were invalid because the reopening was based on factually incorrect AIR information. The Tribunal ruled that failure to verify bank records before issuing notice showed non-application of mind.

Reassessment Quashed as Reasons Recorded Were Based on Incorrect Facts on Return Filing

June 2, 2026 339 Views 0 comment Print

ITAT Chandigarh held that reassessment proceedings were invalid because the Assessing Officer relied on factually incorrect assumptions regarding the filing of return and property purchase. The reopening was therefore quashed as unsustainable in law.

Reassessment Quashed as Reasons Recorded Contained Wrong Return Date & Income Figures

June 2, 2026 453 Views 0 comment Print

ITAT Chandigarh held that reassessment proceedings were invalid because the Assessing Officer recorded incorrect facts regarding the return filing date and declared income. The Tribunal ruled that such defective reasons could not support a valid belief of escaped income.

Chilli Grinding Job Work GST Issue Left Undecided Due to Withdrawal of AAR Application

June 2, 2026 150 Views 0 comment Print

Karnataka AAR disposed of the application after the applicant informed that GST demand orders on the same issue were already under appellate consideration. No ruling was given on the merits.

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