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 ...

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 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 ...

Madras High Court held that order of attachment of immovable property is required to be lifted as recovery officer is bound to give effect to order of higher authority. Accordingly, since entire ...

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 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 ...

Since JIL had already received the entire principal amount determined as its entitlement, and neither the interim nor the final orders of this Tribunal conferred any right to claim interest for the ...

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 ...