Judgement

The court held that the Income Tax Department could not reopen a completed assessment without fresh material or alleging failure to disclose material facts.

HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’

HC directs GST authorities to reconsider a refund claim after completing an ongoing investigation into the genuineness of the supply chain and movement of goods.

HC Orders Re-Examination of GST Refund Claim After Supply Chain Investigation

The HC granted regular bail to the applicant in a GST fraud case involving allegations of issuing fake invoices and passing fraudulent ITC of Rs 63.21 crore.

High Court Grants Regular Bail to Director in Rs 63.21 Crore GST Fake Invoice and ITC Fraud Case

The ITAT Bangalore held that an AO cannot determine commission income by applying any percentage without independent supporting evidence, particularly where the assessee is only a commission agent.

ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable

The HC directed the GST appellate authority to hear the appeal on merits, extended the filing deadline, and granted interim protection from coercive action.

High Court Directs GST Appellate Authority for Merits Hearing In Rs 12.34 Crore Tax Dispute; Extends Time To File Appeal

The ITAT Chennai held that additions under the Income Tax Act cannot be sustained solely on the basis of entries found in electronic records or books maintained by a third party.

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HC Quashes Income Tax Reopening Notice, Holds It Was Based on ‘Change of Opinion’

HC Orders Re-Examination of GST Refund Claim After Supply Chain Investigation

High Court Grants Regular Bail to Director in Rs 63.21 Crore GST Fake Invoice and ITC Fraud Case

ITAT Remands Commission Income Addition After Holding 8% Estimation Without Supporting Evidence Unsustainable

High Court Directs GST Appellate Authority for Merits Hearing In Rs 12.34 Crore Tax Dispute; Extends Time To File Appeal

ITAT Holds Entries in Third-Party Electronic Records Cannot by Themselves Establish Undisclosed Income