Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid ...

The Court held that notices under Sections 148A and 148 issued by the JAO were invalid as the faceless procedure mandated by Section 151A was not followed. All impugned notices and orders were ...

The High Court ruled that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer instead of through the mandatory faceless mechanism under ...

Tribunal held that Section 54F allows exemption only for one residential unit. The assessee’s claim for a second flat was rejected, affirming that multiple units do not qualify unless treated as a ...

The Tribunal held that the assessee established a prima facie case regarding deduction eligibility for habitable-unit ...

Court held that the penalty for an unfilled Part-B of the e-way bill could not stand as the authority recorded no attempt to evade tax. The ruling reinforces that Section 129 requires a specific ...

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 Calcutta High Court held that statutory pre-deposit requirements cannot be retrospectively applied to appeals against penalty-only GST orders. The appeal was remanded for consideration without ...

Explains how India taxes VDA gains at a flat 30% with limited deductions. Highlights the strict rules on losses and compliance ...