Reopening order u/s 148A(d) quashed as correct amount of cash deposit in bank was less than Rs. 50 lakhs In…
High Court stays re-assessment proceedings as order u/s 148A(d) was passed ignoring objection of assessee. High Court stays re-assessment proceedings…
High Court grants bail as order of arrest only stated assessee as master mind of the fake GST ITC racket…
Section 132B of Income Tax Act 1961 does not stipulate that if no order is passed within 120 days, seized…
Men-rea on the part of the assessee is an essential pre-requisite condition for imposition of penalty under Section 54(1)(2) of…
Notices u/s 133(6) not enough for verification of loan transactions from shell companies. AO ought to have done further inquiry…
Typographical error in the e-way bill is a minor error therefore imposition of penalty under Section 129 of the GST…
Penalty proceedings can not be launched u/s 129(3) of GST Act subsequent to search and seizure carried out under Section…
Consent for transfer of jurisdiction u/s 127 of the assessee must be given by the appropriate authority not by a…
Digital Evidence Investigation Manual of CBDT is mandatory to be followed by ITD while conducting search and seizure and it…