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    September 14, 2026   Case Laws Customs
    Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
    September 14, 2026   Case Laws Customs
    Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or suppor...
    September 14, 2026   Case Laws Customs
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    September 14, 2026   Case Laws Service Tax
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    September 14, 2026   Case Laws Service Tax
    Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
    September 12, 2026   Case Laws Income Tax
    Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appea...
    September 12, 2026   Case Laws Income Tax
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    September 12, 2026   Case Laws GST
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    September 12, 2026   Case Laws GST
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    September 12, 2026   Case Laws GST
    Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
    September 12, 2026   Case Laws GST
    Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation...
    September 12, 2026   Case Laws Income Tax
    Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
    September 12, 2026   Case Laws Income Tax
    Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
    September 12, 2026   Case Laws Income Tax
    Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
    September 12, 2026   Case Laws Income Tax
    Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
    September 12, 2026   Case Laws Customs
    Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
    September 12, 2026   Case Laws Income Tax
    Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 27...
    September 12, 2026   Case Laws Income Tax
    Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
    September 12, 2026   Case Laws Income Tax
    Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.
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September 14, 2026   Case Laws Customs
Acceptance of reassessed customs value does not bar statutory appeals where valuation safeguards were bypassed
September 14, 2026   Case Laws Customs
Reverse burden for re-melted gold requires objective reasonable belief, while uncorroborated retracted statements cannot establish smuggling or support confiscation.
September 14, 2026   Case Laws Customs
Reverse burden for notified gold requires objective grounds and yields to proven domestic procurement and fair cross-examination.
September 14, 2026   Case Laws Companies Law
Compromise-and-arrangement extensions may accommodate debt assignment where creditor commercial judgment supports value maximisation and avoids procedural rejection.
September 14, 2026   Case Laws Service Tax
Delayed-payment surcharge is not taxable tolerance consideration where it penalises default, while meter testing follows electricity distribution treatment.
September 14, 2026   Case Laws Service Tax
Late-payment charges as compensatory damages are not consideration for declared services and cannot attract service tax.
September 12, 2026   Case Laws Income Tax
Sufficient cause for delayed revenue income-tax appeals requires bona fides, due diligence and a credible explanation; otherwise limitation bars appeal.
September 12, 2026   Case Laws Income Tax
TDS verification on production expenses supports assessment revision where deduction, deposit, and reimbursement claims remain unexamined.
September 12, 2026   Case Laws GST
Anticipatory bail after charges are framed may continue where completed investigation eliminates any need for custodial interrogation.
September 12, 2026   Case Laws GST
Post-charge-sheet bail may follow where investigation is complete and further custodial interrogation is unnecessary.
September 12, 2026   Case Laws GST
Statutory appellate remedy for GST registration cancellation requires factual disputes to be pursued before the appellate authority.
September 12, 2026   Case Laws GST
Inverted-duty-structure refunds remain available for unchanged-rate apparel supplies despite trader status and require tax-period-specific computation and verified credit.
September 12, 2026   Case Laws Income Tax
Rule 29 additional evidence compliance requires reconsideration where filed materials and permission affidavit were prima facie on record.
September 12, 2026   Case Laws Income Tax
Scrutiny notice timing invalidates reassessment when issued before the return filed in response to a reopening notice.
September 12, 2026   Case Laws Income Tax
Rule 68B limitation preserves timely tax recovery while validating firm-property auction notice, valuation, and bidder payment funding.
September 12, 2026   Case Laws Income Tax
Penalty for concealment fails when the underlying business-interest disallowance is reversed on merits and no longer survives.
September 12, 2026   Case Laws Customs
Refund limitation after provisional customs assessment begins when the finalisation order is communicated, not merely dated or despatched.
September 12, 2026   Case Laws Income Tax
Foundational assessment satisfaction is essential before initiating penalty for cash receipt of immovable-property sale consideration under section 271D.
September 12, 2026   Case Laws Income Tax
Inadvertent concessional-regime form filing cannot override a co-operative society's old-regime return and statutory deduction claim.
September 12, 2026   Case Laws Income Tax
Penny-stock gains face scrutiny where extraordinary prices, operator records and layered funding undermine transaction genuineness.

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Home › Highlights › Income Tax › 2022 › December, 2022 › This
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Income Tax

Ex parte order of CIT-A - assessee had bonafide reasons for...

Income Tax Appeal Remanded After Non-Appearance; Assessee Must Cooperate in Expedited Proceedings or Face Decision on Available Material.

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Income Tax December 9, 2022 Case Laws AT
Ex parte order of CIT-A - assessee had bonafide reasons for non-appearance on the scheduled date of hearing - matter restored back - In case, however, the assessee does not fully co-operate in expeditious disposal of remanded proceedings, learned CIT(A) will be at liberty to take such action, apart from disposal of appeal based on material on record, as he deems fit and proper and judicious. - AT
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