Judgement

HC sets aside PMLA Appellate Tribunal’s de-freezing order; clarifies that Section 17 search does not require a prosecution complaint against the searched individual.

High Court: Tribunal Misread PMLA Section 17; Search Valid Even Without Complaint Against Same Person

Court holds that a society whose banking licence was cancelled cannot be treated as a Co-operative Bank

Co-operative Bank Is Also a Co-operative Society; HC Strikes Down Section 148 Notices

Court rules that AO cannot invoke Section 153C based on public-domain inquiry when seized documents do not “relate to” the assessee

High Court Quashes 153C Notices: No Incriminating Material Linking Assessees to Land Deal Found in Search

Assessment reopened despite full scrutiny in original proceedings; Court holds AO unsure of escapement and reopening unsustainable.

High Court Quashes Reopening Under Section 148: No New Material, Mere Change of Opinion

Court Reiterates: Transfer of Long-Term GIDC Leasehold Rights Is a Transfer of Immovable Property, Not a Supply Under GST

High Court Quashes GST SCN on Assignment of GIDC Leasehold Rights as Tax Not Leviable

Holding that the substantial justice should prevail over technicalities, the Tribunal condoned the delay.

ITAT Condones Delay Caused Due to a Bona Fide Belief of Charitable Trust

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