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SAFEMA Tribunal Sets Aside Benami Jewellery Attachment Over Procedural Lapse
The SAFEMA Tribunal cancels a 1.07 crore rupee benami jewellery attachment, ruling that prior approval before the Section 24 notice invalidates proceedings.
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ITAT Ranchi Invalidates Section 148A(b) Tax Notice for Insufficient Time
ITAT Ranchi sets aside a tax reassessment notice under Section 148A(b) and Section 263 proceedings due to a failure to provide seven clear days.
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ITAT Kolkata Remands Income Tax Appeal Over Unaddressed Reopening Grounds
ITAT Kolkata restores an income tax appeal, directing the CIT(A) to issue a reasoned speaking order after failing to address reassessment jurisdiction.
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ITAT Nagpur Rules CIT Cannot Dismiss Ex-Parte Appeal Without Merits
ITAT Nagpur held that the CIT(A) must adjudicate tax appeals on merits under Section 250(6) rather than dismissing them ex-parte without review.
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ITAT Bangalore Sets Aside 50% Construction Relief Order for Fresh Review
ITAT Bangalore remands a 50 percent construction relief case back to the CIT(A), demanding a fresh, well-reasoned speaking order.
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ITAT Chandigarh Rules Spelling Errors Do Not Invalidate Eucalyptus Tree Sales
ITAT Chandigarh deletes a 21.81 lakh tax addition, ruling that invoice spelling mistakes and missing details do not prove a eucalyptus sale is bogus.
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ITAT Bangalore Rules Subsequent Section 143(1) Intimation Void After Scrutiny Notice
ITAT Bangalore rules that issuing a later Section 143(1) intimation is void once a Section 143(2) scrutiny assessment has already commenced.
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Punjab and Haryana High Court Strikes Down Section 147A on Reassessment Notices
The Punjab and Haryana High Court invalidates Section 147A and rules that jurisdictional assessing officers cannot issue Section 148 notices.
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CESTAT Delhi Rules Address Change Failure Does Not Warrant Customs Broker Licence Revocation
CESTAT New Delhi ruled that failing to intimate an address change does not justify customs broker licence revocation, adjusting penalties instead.
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Supreme Court Upholds Section 10B Exemption for New EOU in Landmark Ruling
Learn how the Supreme Court dismissed the Revenue's SLP and upheld the Bombay High Court ruling allowing Section 10B exemption for a new EOU.