Judgement

ITAT condoned a 648-day delay with costs, set aside the ex parte CIT(A) order, and remanded the case for fresh adjudication.

ITAT Condones 648-Day Delay and Remands Case for Fresh Adjudication

GSTAT Holds Section 171 Enforceable Under GST Despite Absence of Fixed Anti-Profiteering Methodology; Anti-Profiteering Action Held Valid

GSTAT Holds Section 171 Enforceable Despite Absence of Fixed Anti-Profiteering Methodology

Common approval without application of mind vitiates search-based assessmentsv

ITAT Quashes Assessments for Mechanical Approval Under Section 153D

Since the AO had not doubted the source of payment made for the purchases and disallowed the purchases invoking section 37(1), ITAT held that section 69C was not applicable.

Once AO Disallows Bogus Expenses U/s 37(1), PCIT Cannot Invoke Sections 69C and Section 115BBE

Articles

Ahmedabad has emerged as Gujarat’s main centre for fake GST billing and ITC fraud over the past five years.

The Rise of Fake ITC Networks: Ahmedabad’s Role in Gujarat’s GST Scams

ITAT cancels time-barred tax assessment under Section 153C and dismisses appeals for later years after no adverse additions were found.

Explore Our Blogs

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

ITAT Condones 648-Day Delay and Remands Case for Fresh Adjudication

GSTAT Holds Section 171 Enforceable Despite Absence of Fixed Anti-Profiteering Methodology

ITAT Quashes Assessments for Mechanical Approval Under Section 153D

Once AO Disallows Bogus Expenses U/s 37(1), PCIT Cannot Invoke Sections 69C and Section 115BBE

The Rise of Fake ITC Networks: Ahmedabad’s Role in Gujarat’s GST Scams

ITAT Delhi Holds 2012-13 Assessments Invalid in Search-Based Reopening Case