Category: High Courts

If seller is registered with GST department at the time of the transaction, no adverse inference can be drawn against the purchaser if the GST Registration of the seller is cancelled from a further date. In a recent judgment, Hon’ble Allahabad High Court has held that once the …

Reassessment quashed as the alleged transaction were clearly mentioned, reflected and contained in the Income Tax Returns filed by the assessee. In a recent judgment, Hon’ble High Court of Karnataka quashed reassessment proceedings as the transactions referred to in notice u/s 148A(b) and order passed u/s 148A(d) were …

Penalty order quashed as show cause notice and opportunity of personal hearing was wrapped up in 48 hours In a recent judgment, Hon’ble High Court of Himanchal Pradesh quashed penalty order as the show cause notice and opportunity of personal hearing was wrapped up in 48 hours. ABCAUS …

Department can’t suo motu issue a new PAN when assesseee have a valid PAN under which returns are filed. In a recent judgment, the Hon’ble Patna High Court quashed re-assessment order as notices and the assessment order showed a new PAN number suo motu issued by the department …

ITAT is required to examine correctness of the findings recorded by appellate authority and record conclusion why such findings are not acceptable In a recent judgment, the Hon’ble Calcutta High Court has held the ITAT over-turning the order passed by the appellate authority was required to examine the …

ITAT was not justified in declining admission of additional evidence without recording finding those documents were not necessary for deciding the case. In a recent judgment, Hon’ble Chhattisgarh High Court held that ITAT was not justified in declining the application for admission of additional evidence as it did …

Reopening proceedings upheld though the notice u/s 148 wrongly stated that no return was filed as reopening was not based on non-filing of ITR In a recent judgment, Hon’ble Bombay High Court upheld the initiation of reopening proceedings u/s 147 where though the notice u/s 148A(d) wrongly stated …

Assessee being a non-tax payer, cannot be expected to view the Portal after a lapse of 8 eight years – High Court In a recent judgment, the Hon’ble Madras High Court has quashed reassessment order observing that a non-tax payer cannot be expected to view the Income Tax …

Plea raised in response to the GST show cause notice, whether good, bad or indifferent, was required to be dealt with by the authority – High Court In a recent judgment, Hon’ble Allahabad High Court has quashed order passed u/s 73 of the UPGST Act holding that plea …

Re-assessment order upheld despite where no addition was made for reasons on the basis of which the reassessment was initiated. In a recent judgment, Hon’ble Guwahati High Court has upheld the re-assessment order where no addition was made in regard to the reasons on the basis of which …