ITAT Delhi quashes search assessments, ruling consolidated S. 153D approval for multiple assessees was mechanical, violating judicial mandate for independent application of mind.
Madras HC rules consolidated GST SCN/order covering multiple financial years is impermissible, violating the statutory limitation framework. Orders quashed; new proceedings allowed.
ITAT held that provisions taxing difference in stamp value and purchase price apply only to land and buildings, not leasehold rights. Addition of ₹21.95 lakh was set aside.
A summary of the ITAT Chennai order, which clarified that payments integral to educational activities for domestic students are applicable in India, even if remitted abroad, contrasting with the NASSCOM ruling on foreign events.
ITAT restores Sunil Shigli’s appeal after CIT(A) summarily dismissed it over a supposed 4-day delay. Tribunal directs re-examination of delay and adjudication on merits of HRA and Chapter VIA addition.
The Allahabad High Court addressed a GST order not properly uploaded on the portal, directing the taxpayer to file a reply and for the tax officer to re-adjudicate.
Delhi ITAT allowed an assessee’s appeal, holding that an addition for bogus purchases couldn’t be sustained solely on the supplier’s wrongly reported GST data (Rs. 76.10 lakh).
Mumbai ITAT deleted Rs.50,000 penalty under s.272A(1)(d), ruling COVID-19 hospitalization was a reasonable cause for non-compliance to multiple notices issued in quick succession.
The ITAT Bangalore allowed appeals by Mohammad Abdul Najeeb and others, ruling that the non-communication of reasons and lack of hearing opportunity before issuing a Section 127 jurisdiction transfer order rendered the subsequent search assessments
Delhi ITAT deleted a Rs.1000 crore addition made under Section 68 based solely on an SFIO report alleging circular fund rotation. The Tribunal upheld reopening but limited the addition to estimated commission income, ensuring parity with group cases.
