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...
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Penalty under section 270A was deleted where the assessee claimed deduction for Health and Education Cess on a bona fide legal view supported by existing High Court precedents, fully disclosed the claim in the return, and voluntarily withdrew the claim during assessment after a retrospective statutory explanation was introduced. Applying the principle that a claim made on a debatable legal interpretation with full disclosure and without concealment does not attract penalty, the case falls within the non-penalising scope of the relevant proviso, leading to deletion of the penalty.
Penalty under section 270A was deleted where the assessee claimed deduction for Health and Education Cess on a bona fide legal view supported by existing High Court precedents, fully disclosed the claim in the return, and voluntarily withdrew the claim during assessment after a retrospective statutory explanation was introduced. Applying the principle that a claim made on a debatable legal interpretation with full disclosure and without concealment does not attract penalty, the case falls within the non-penalising scope of the relevant proviso, leading to deletion of the penalty.
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