Imported analyser diagnostic cartridges treated as accessories with analyser system, not standalone diagnostic reagents; extended limitation and penal...
Steel-timber construction shuttering/formwork tariff classification dispute: essential character held steel, classified as shuttering under Heading 73...
Family-linked property purchases using fabricated loan agreements and benami-style arrangements held to be crime proceeds; attachment upheld, appeal d...
Delay in filing returns and audit reports for AYs 2018-19 to 2022-23 was sought to be condoned under s.119(2)(b) on the ground that statutory audit under the applicable cooperative law could not be completed within time due to non-availability of departmental auditors, a cause not attributable to the assessee. The Court held that "genuine hardship" and "sufficient cause" were established, and the authority erred by rejecting the request on a hyper-technical view of inordinate delay despite documentary material showing systemic default and completed audits. As denial would potentially deprive legitimate s.80P deductions (subject to scrutiny), the rejection order was set aside and a mandamus issued to permit filing of returns with audit reports. - HC
Delay in filing returns and audit reports for AYs 2018-19 to 2022-23 was sought to be condoned under s.119(2)(b) on the ground that statutory audit under the applicable cooperative law could not be completed within time due to non-availability of departmental auditors, a cause not attributable to the assessee. The Court held that "genuine hardship" and "sufficient cause" were established, and the authority erred by rejecting the request on a hyper-technical view of inordinate delay despite documentary material showing systemic default and completed audits. As denial would potentially deprive legitimate s.80P deductions (subject to scrutiny), the rejection order was set aside and a mandamus issued to permit filing of returns with audit reports. - HC
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