Condonation of delay in filing GSTR-3B returns and entitlement to Section 62 benefit results in withdrawal of assessments and revocation of attachment...
Penalty for estimation of income and disallowances for tax non-deduction clarified: estimation-based penalties not sustainable; additions without conc...
Managerial remuneration disallowance under s.40A(2)(b) challenged over alleged tax-avoidance; appellate decision restored deletion of addition for dir...
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Availability of an efficacious statutory appeal against assessment orders bars resort to writ jurisdiction; failure to disclose that remedy and a misleading claim of no alternate efficacious remedy warranted dismissal, and the petitioner was granted liberty to pursue the statutory appeal. Disputed factual questions-specifically service of notice by electronic means and infringement of natural justice-are unsuitable for summary resolution in writ proceedings and do not justify bypassing the appellate scheme. All substantive contentions remain open for determination before the appellate forum.
Availability of an efficacious statutory appeal against assessment orders bars resort to writ jurisdiction; failure to disclose that remedy and a misleading claim of no alternate efficacious remedy warranted dismissal, and the petitioner was granted liberty to pursue the statutory appeal. Disputed factual questions-specifically service of notice by electronic means and infringement of natural justice-are unsuitable for summary resolution in writ proceedings and do not justify bypassing the appellate scheme. All substantive contentions remain open for determination before the appellate forum.
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