The Delhi High Court, in CIT v. Corteva Agriscience Pvt. Ltd., dismissed the Revenues appeals, confirming that penalty notices under Section 271(1)(c) of the Income Tax Act, 1961.
The Tribunal found the addition uncalled for. cash deposits from the sale of old vehicles, accepted as genuine sales by the AO, cannot be treated as unexplained cash credit under Section 68 merely for the absence of buyers’ PAN or address details.
The ITAT Chandigarh ruled in Arun Dhir vs DCIT that a lump sum in lieu of pension is exempt under Section 10(10A), rejecting the necessity of receiving it strictly upon superannuation.
Allahabad High Court dismisses Mohini Traders’ writ, upholding GST seizure and penalty as e-way bill was produced after goods were intercepted.
Delhi High Court sets aside an ex-parte GST order against Ruchika Industries, accepting that the proprietor’s serious illness and the notice being uploaded to an obscure portal tab denied a fair hearing.
Delhi HC sets aside a tax order against Allied LPG Appliances, ruling that a show-cause notice hidden in the GST portal’s Additional Notices Tab denied the petitioner a fair hearing. Judicial precedents cited.
Delhi High Court allows R.U. Overseas to file appeals against overlapping GST demands related to fictitious ITC and waives pre-deposit for the order with overlapping tax claims.
Calcutta High Court denies immediate interest u/s 244A on a court-directed refund where the underlying tax demand is still pending appeal, deeming the claim premature.
Himachal Pradesh High Court refuses to decide on the jurisdiction of Section 148 Income Tax notices for AY 2020-21 as a similar issue is pending before the Supreme Court; proceedings are stayed.
The Delhi High Court in Seven Seas Lights Pvt. Ltd Vs Assistant Commissioner confirmed that uploading a Show Cause Notice and final order on the GST portal constitutes valid service, even if emails bounced.
