The Delhi High Court held that an assessment order cannot be remanded to the AO without adjudicating the validity of the Section 144 order. The matter was remanded to the CIT(A) to decide jurisdiction ...

The Calcutta High Court held that GST authorities cannot seize or seal cash under Section 67 unless it is shown to be useful or relevant to proceedings, and ordered de-sealing of ₹24 lakh ...

The High Court held that service of income tax notices on an email ID from a previous return was valid, dismissing the writ ...

The High Court held that a GST demand cannot exceed the amount specified in the show cause notice, setting aside the order ...

The Bombay High Court ruled that pineapple slices, tidbits, and fruit cocktail preserved in sugar syrup and canned cannot be classified as “fresh fruits” under Entry A-23 of the Bombay Sales Tax Act, ...

The Court held that once the State Authority initiated proceedings first, the Central Authority could not launch parallel adjudicatory action on the same subject matter. It directed compliance with ...

ITAT held that entire cash deposits of a business correspondent cannot be treated as unexplained income without verification. The AO must examine whether deposits were bank collections or the assessee ...

Though earlier dismissed for non-prosecution, the Tribunal evaluated the substantive grounds relating to bonus disallowance and income inclusion, granting partial ...

Supreme Court dismissed compensation appeals, holding that accident occurrence alone cannot establish liability. Claimants failed to prove involvement of the offending vehicle or rash ...

Delhi ITAT quashed ex-parte assessments under Sections 144/147/143(3) as the authorised signatory’s serious illness prevented contesting, ensuring a fair opportunity to present ...

The Court held that Section 148 notices issued after 1 April 2021 under TOLA for AY 2015-16 were invalid since the statutory completion period had expired and Section 148A procedure was not ...

The Tribunal sent the matter back to the Assessing Officer after finding that important objections on land classification and cost of acquisition were not verified. A fresh decision must be made after ...