E-Way Bill not present in vehicle only a technical violation when E-Way Bill was downloaded prior to the interception of…
Residence address of assessee mentioned in PAN registration details is vital and decisive to determine territorial jurisdiction of High Court…
Petitioner signifying 'No' in prescribed column to mark his choice to avail personal hearing, have no legal consequence. Opportunity of…
Order passed u/s 74 of UPGST Act quashed as opportunity of hearing not granted In a recent judgment and order…
Unless request made, personal / oral hearing not mandatory and faceless assessment would be concluded without an oral hearing –…
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…
In Faceless assessment grant of opportunity of personal hearing is not optional at discretion of the Assessing Officer its waiver…
High Court quashed reopening of assessment on the incorrect presumption that no return of income had been filed Re-assessment order…