Tax determination against deceased proprietor invalid where no notice to legal representative; appeal rejected without addressing jurisdictional defec...
Revocation of GST registration and permission to file blocked returns; conditional defreezing of bank accounts after security and instalment applicati...
Right to access seized electronic evidence: impugned adjudication treated as additional show cause notice, remand for fresh hearing and return of mate...
Revisability of return invalidation communications under tax procedure affirmed, impugned non revisional finding quashed and matter remitted for fresh...
Issue was whether CPC could, in an intimation under s.143(1)(a)(ii), treat a belated return as an "incorrect claim" and deny deduction under s.80P for the relevant AY. Although coordinate benches had held that belated filing is not covered by the Explanation to "incorrect claim" and noted that a specific adjustment for such disallowance was introduced only by s.143(1)(a)(v) w.e.f. 01.04.2021, the Tribunal followed the binding precedent of the jurisdictional HC, which had upheld denial of s.80P in s.143(1)(a)(ii) where the return was not filed within s.139(1) due date; hence the intimation was sustained and the appeal was dismissed. - ITAT
Issue was whether CPC could, in an intimation under s.143(1)(a)(ii), treat a belated return as an "incorrect claim" and deny deduction under s.80P for the relevant AY. Although coordinate benches had held that belated filing is not covered by the Explanation to "incorrect claim" and noted that a specific adjustment for such disallowance was introduced only by s.143(1)(a)(v) w.e.f. 01.04.2021, the Tribunal followed the binding precedent of the jurisdictional HC, which had upheld denial of s.80P in s.143(1)(a)(ii) where the return was not filed within s.139(1) due date; hence the intimation was sustained and the appeal was dismissed. - ITAT
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