ITAT held that dismissing a ground without reasons violates appellate duty. The 43B disallowance was remanded for fresh, reasoned ...

The Tribunal held that profit estimation cannot rest on conjectures or lump-sum allegations. In absence of identified bogus purchases or factual basis, the entire addition was ...

The High Court ruled that the appellate authority has power to condone delay under Section 107(4) of the GST Act. The key takeaway is that GST appeal timelines are not mandatory and require ...

The Court ruled that a 67-day delay in filing GST appeal deserved condonation as the taxpayer was pursuing statutory remedies. The appellate authority was directed to hear the appeal on ...

Delhi ITAT held that a purchase-return mismatch does not constitute misreporting under section 270A(9). Immunity under section 270AA was granted, quashing the ₹10.69 lakh ...

Emphasizing the gravity of cancellation, the Court intervened where illness prevented compliance. The key takeaway is that genuine hardship can warrant restoration of ...

The Tribunal held that reassessment initiated by a jurisdictional officer after the faceless scheme became mandatory was invalid. The key takeaway is that failure to follow the faceless mechanism ...

The ruling confirms that reassessment based on investigation inputs cannot proceed without independent application of mind by the Assessing Officer. Prior scrutiny of share capital defeated the ...

The court held that reopening beyond four years is invalid when the recorded reasons do not allege failure to disclose material facts. Full disclosure by the assessee barred ...

The judgment reiterates that reassessment cannot be initiated merely because the AO takes a different view later. Jurisdictional limits under tax law were strictly ...

The court ruled that withdrawal of a murder prosecution lacks legal basis when evidence is yet to be tested. It held that serious crimes are offences against society and must proceed to trial ...

The court held that reopening after four years based on a different view of the same expenditure amounts to a change of opinion. Absence of failure to disclose material facts made the reassessment ...