In the matter of Deepak Kumar Bhagat, the High Court ruled that a hyper-technical view, especially one entailing financial liability in tax matters, is impermissible and restored the appeal for a hearing on merits.
Finding the tax order was passed without an opportunity of hearing, the Allahabad High Court set aside both the original Section 73 order and the subsequent time-barred appeal dismissal, sending the case back to the assessing authority.
The Court considered the period of incarceration and ordered the petitioner’s release on a Rs. 10,000/- bond, subject to mandatory conditions like surrendering his passport and daily reporting for four weeks.
CESTAT Allahabad dismissed an appeal against the confiscation of gold concealed in a passenger’s baggage, explicitly citing Section 129A(1) of Customs Act which bars Tribunal from hearing such cases.
Citing the clear Supreme Court ruling, the High Court held that the challenge to the DRI’s authority to conduct proceedings and issue a Show Cause Notice no longer survives, directing the adjudication to proceed.
High Court declined to stay possession proceedings, holding that the petitioners’ inaction after filing the DRAT appeal disentitled them to discretionary relief.
The Delhi High Court denied bail to a Kenyan national intercepted with 789 grams of cocaine ingested in capsules. The ruling cited the mandatory bar under Section 37 of the NDPS Act against granting bail in commercial quantity cases.
ITAT Ahmedabad ruled that once sales have been recorded and taxed, they cannot again be treated as unexplained income under Section 69A, deleting addition made on alleged accommodation entries.
The Gauhati High Court dismissed a Customs Department appeal regarding gold confiscation despite a contrary ruling from the Meghalaya High Court. The court adhered to its own binding Division Bench precedent on the ₹1 crore appeal limit.
Tribunal restored issue of validity of reassessment under Section 148 for AY 2015-16 to CIT(A) for fresh adjudication, noting that assessee raised legal ground for first time before ITAT.
