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🔎 Highlights - Adv. Search ❯
    October 9, 2025 Case Laws GST
    Demand confirmed - no reply to Form GST DRC-01; rectification time-barred under Section 161; 30-day appeal with 50% deposit allowed
    October 9, 2025 Case Laws GST
    Order quashed for being non-speaking; treated as show cause notice - respondent to reissue notice and redo assessment
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    Section 127 transfer upheld valid administrative action; challenge only for mala fides or lack of public interest; 142/148 notices stand
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    Protective gold assessment in husband's name upheld; petitioner lacks legal standing to relitigate ownership; petition dismissed
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    Penalty under section 271(1)(c) deleted where liquidated assessee could not file timely appeal and bad-debt evidence insufficient
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    Section 148 notice barred by limitation; reassessment quashed as assessing officer lacked evidence under section 149(1)(b)
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    Penalty under s.270A(2) canceled where penalty proceedings require hearing and discretion; s.270A(6)(a) exception applied to taxpayer's case
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    Bank cash deposits not treated as unexplained under Sec 69A & Sec 115BBE where assessee declared income under Sec 44AD
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    Ad-interim relief against DGFT import prohibition under Sections 3 & 5 and FTP paras 1.02, 2.01; matter listed
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    Case ID :
    Income Tax

    CIT(A) directed to first adjudicate assessee's appeal against...

    Assessee's appeal allowed, matter remanded to CIT(A) for fresh adjudication.

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    Income TaxJanuary 17, 2025Case LawsAT

    CIT(A) directed to first adjudicate assessee's appeal against quantum assessment, determine business turnover, and whether assessee falls within Section 44AB for audit obligation before adjudicating penalty u/s 271B for failure to furnish audit report. ITAT set aside CIT(A)'s order, restoring matter to CIT(A) for fresh adjudication in interest of justice and fairness. Assessee's appeal allowed for statistical purposes.

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    ActsIncome Tax
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