The High Court dismissed a challenge to a GST demand order, holding that the taxpayer should first avail the statutory appeal under Section 107. The Court found no exceptional circumstances warranting interference under Article 226.
The Court observed that the authority rejected the refund claim without recording specific findings on the issues raised. The dispute was remanded for fresh examination and a speaking order.
While noting the delay in filing the writ petition, the Court entertained the challenge because the assessment orders lacked a DIN. The orders were set aside and remanded for fresh adjudication.
The appeal was dismissed as time-barred due to a 43-day delay in filing. ITAT held that medical records substantiated the assessee’s health issues and restored the appeal for decision on merits.
The Court held that a Section 148 notice issued on 31.03.2024 for AY 2013-14 exceeded the statutory ten-year limitation period. The reassessment notice was therefore quashed as time-barred.
ITAT Mumbai condoned a 524-day delay in filing an appeal after finding that the assessee remained unaware of the assessment order due to communications being routed through his tax consultant. The matter was remanded for adjudication on merits.
Allahabad High Court held that share capital additions under Section 68 cannot be sustained merely on doubts about the investor’s source of funds. In the absence of evidence showing that the money originated from the assessee and was routed back, the addition was unsustainable.
ITAT remanded the issue of applying DTAA rates to dividends paid to non-resident shareholders because crucial documents such as TRCs and related records were not available on record.
ITAT Pune held that compensation received under BSNL VRS-2019 falls under Section 10(10B) as retrenchment compensation and is exempt from tax. The Tribunal directed reassessment of tax liability and grant of refunds after verification.
Calcutta High Court held that deemed dividend under Section 2(22)(e) can be taxed only in the hands of a registered or beneficial shareholder. The Revenues appeal was dismissed following binding judicial precedents.
