Challenge to intimation passed u/s 143(1) calls for independent adjudication in terms of statutory dictate of Section 246A(1)(a) of the…
Petitioner signifying 'No' in prescribed column to mark his choice to avail personal hearing, have no legal consequence. Opportunity of…
ICAI Guidance on Non-Compliances Observed by Quality Review Board During Quality Reviews ICAI has issued a Guidance on Non-Compliances Observed…
Order passed u/s 74 of UPGST Act quashed as opportunity of hearing not granted In a recent judgment and order…
ITAT set aside Penalty u/s 271B as Tax Audit Report was not filed due to strained relationship with CA In…
Unless request made, personal / oral hearing not mandatory and faceless assessment would be concluded without an oral hearing –…
Mere technical mistake made by assessee while filing up return cannot be a ground of disallowing the claim when such…
Denial of Capital gain deduction u/s 54B for agricultural land purchased in the name of wife Supreme Court stays High…
CIT(A) was justified in considering surrounding circumstances, the normal human conduct of a prudent investor, the probabilities to judge creditworthiness…
High Court frowns at Provisional attachment orders passed u/s 83(1) GST lifted only their illegality being questioned In a recent…