Judgement

Wrong invocation of Section 143(3) in post-search proceedings and mechanical approval under Section 153D vitiate assessment

ITAT Quashes Assessment Framed Under Section 143(3) Instead of 153A in Search Case 

Addition for alleged unexplained credits deleted after admission of DEMAT statement under Rule 46A; Revenue’s appeal dismissed.

Mere Suspicion of Shell Entities Not Enough to Sustain Rs. 3.59 Cr Addition, Rules ITAT

ITAT reiterates distinction between “lack of inquiry” and “inadequate inquiry”

ITAT Quashes Revision in Demonetisation Cash Deposit Case; No ‘Lack of Inquiry’ Found

Assessment set aside as lower authorities failed to consider Khasra Girdawari, Sub-Registrar report and municipal certificate while treating land as non-agricultural

ITAT Remands Rs. 1.47 Cr LTCG Addition in Rural Land Case Over Incomplete Evidence Review

Kerala High Court ruled that GST Intelligence officers cannot adjudicate show cause notices issued by them and directed that such matters must be decided by jurisdictional proper officers to prevent bias.

Kerala High Court bars GST Intelligence officers from adjudicating their own show cause notices

The Gujarat High Court dismissed the Revenue’s appeal in a Rs. 4.10 crore bogus purchase case for AY 2012-13, upholding the ITAT’s view.

Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Quashes Assessment Framed Under Section 143(3) Instead of 153A in Search Case

Mere Suspicion of Shell Entities Not Enough to Sustain Rs. 3.59 Cr Addition, Rules ITAT

ITAT Quashes Revision in Demonetisation Cash Deposit Case; No ‘Lack of Inquiry’ Found

ITAT Remands Rs. 1.47 Cr LTCG Addition in Rural Land Case Over Incomplete Evidence Review

Kerala High Court bars GST Intelligence officers from adjudicating their own show cause notices

HC Upholds restricting disallowance to 6% instead of 100% in Bogus Purchase Case