ITAT Chennai has set aside an ex-parte tax order for Benit & Co. – Electronics Pvt. Ltd., citing notices sent to a spam folder. The case is remanded for a fresh hearing, upholding natural justice.
Delhi ITAT sets aside ₹42.94 lakh tax additions, ruling Section 153C incorrectly applied. Seized documents must “pertain” not “belong,” and Section 292C presumption doesn’t extend to third parties.
ITAT Delhi rules in Sudarsan De case, setting aside S.270A penalty for under-reporting as belated return was accepted without income additions.
ITAT Cochin ruled that Section 40A(3) disallowance does not apply to cash payments for capital assets when no revenue deduction was claimed, overturning a ₹6.55 lakh addition.
ITAT Ahmedabad denied Section 12AB registration to a trust, citing its objects benefited a particular religious community (“Vaishnav Sadhu (Bava Vairagi)”), violating Section 13(1)(b) of the Income Tax Act.
Kerala High Court sets aside an order dismissing a rectification application, directing reconsideration of a GST payment linked to a financial year typo.
Bombay High Court directs GST department to allow a real estate developer to rectify a typographical error in DRC-03 forms, preventing double payment.
Patna High Court dismisses prosecution against Sonali Autos for delayed TDS deposit, citing reasonable cause and compliance with CBDT instructions.
Madras HC quashes reassessment notices due to lack of new material. Court rules that profit and loss accounts don’t qualify as books of account under Income tax laws.
Calcutta High Court rules DGGI cannot initiate a parallel GST investigation for periods already audited by State GST authorities. This prevents multiple inquiries by different agencies for the same tax period.
