Category: Judgments

Merely stating head of income from which unexplained investment was generated without stating the actual source does not amount to an explanation within the meaning of section 69.  In a recent judgment ITAT Allahabad has held that merely stating the head of income from which the unexplained investment …

No infirmity in reopening on the reasoning that no return was filed by the assessee when assessee was using two different PANs, one for bank operation and other for filing ITR – ITAT  In a recent judgment ITAT Allahabad has held that there was no infirmity in the …

Electric Vehicle to be eligible for tax exemption in Uttar Pradesh must fulfil twin conditions of both purchase and registration of vehicle in Uttar Pradesh  In a recent judgment Allahabad High Court has held that in order to be eligible for tax exemption to electric vehicles, twin conditions …

In terms of Section 75(4) of GST Act, 2017 it is incumbent to grant an opportunity of personal hearing even if the same is not asked for.  In a recent judgment, Hon’ble Allahabad High Court has reiterated that in terms of the mandate of Section 75(4) of GST …

Jurisdiction assumed u/s 148 on borrowed satisfaction without any live link between information and material on record – Supreme Court declined to entertain Department  In a recent judgment, Hon’ble Supreme Court declined to interfere with High Court order quashing notice under section 148 when Assessing Officer assumed jurisdiction …

Under GST provisions determination of tax can not take place against a deceased person. Section 93 only deals with liability to pay tax In a recent judgment, Allahabad High Court has held that under GST provisions determination of tax can not take place against a deceased person. The …

CIT(A) gave very short time to the assessee to furnish the details and prima-facie it showed that fair opportunity of hearing was not given to the assessee.  In a recent judgment, The ITAT Pune remitted the case for re-consideration observing that that CIT(A) gave very short time to …

NCLAT do not have power to condone the delay beyond the prescribed and condonable period under the IBC – Supreme Court In a recent judgment, Hon’ble Supreme Court held that under IBC 2016 once the prescribed and condonable periods (i.e., 30 + 15 days grace) expire, the NCLAT …

GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a nullity In a recent judgment, High Court has held that GST show cause and order in Statutory Forms DRC-01 and DRC-07 without any digital or physical signature are a …

ITAT restored the application for approval u/s 80G observing that CIT(E) did not discuss the objects and activities carried-out by the trust In a recent judgment, ITAT Hyderabad observing that CIT(E) did not discuss the objects and activities carried-out by the trust which showed that he dismissed the …