The Tribunal held the reassessment invalid since notices and the final order were issued in the name of a dead assessee ...

The Court set aside the ex-parte GST order after finding the taxpayer had no proper chance to respond to the show cause ...

The Andhra Pradesh High Court invalidated GST assessments where notices under Rule 142(1A) were not issued before assessment, ...

ITAT Mumbai ruled that income already taxed under a proprietorship cannot be taxed again in a partnership, deleting the estimated 2% addition by ...

The Tribunal held that once sale proceeds are reduced from the asset block under section 43(6)(c), no separate tax can be levied on book profit. The addition was deleted to prevent double ...

Court held that penalty under Section 48(5) cannot rest on presumption and requires verification of account books, which authorities failed to conduct. All orders were set ...

The High Court held that a six-month delay in filing a statutory revision under the Customs Act cannot be condoned. The Court found no justification for the delay and refused to exercise writ ...

The Court remanded the matter after finding that the taxpayer had not filed a reply or received a proper hearing before the order was passed. The adjudicating authority must reconsider the case after ...

The Tribunal reinstated the entire disallowance after finding the purchases completely non-genuine. It held that estimation theory cannot apply where transactions are proven to be ...

The Tribunal held that the payment to the labour union was backed by a formal settlement under the Industrial Disputes Act involving 26 workers. It ruled that the assessee demonstrated clear business ...

The Tribunal held that reliance on the remand report without giving the assessee a chance to rebut violated natural justice. While the jurisdiction challenge was rejected as time-barred under section ...

Explains the statutory penalties, interest, and financial losses triggered by belated ITR filing. Highlights real case examples showing how even minor delays cause significant extra ...