Category: Judgments

Penalty u/s 270A(9) deleted by ITAT as assessee pursuant to notice u/s 148 filed return and had paid due taxes In a recent judgment, ITAT Ahmedabad has deleted penalty u/s 270A(9) when assessee pursuant to notice u/s 148 filed return and paid due taxes. ABCAUS Case Law Citation:4395 …

Net Profit rate of about 40% not possible in contract work especially when assessee does contract work for government department – ITAT In a recent judgment, ITAT Pune upheld estimating net profit @ 8% against addition on account of alleged payments to bogus sub contractors made by the …

Assessment made u/s 143(3) despite AY comprised in block period under satisfaction note recorded u/s 153C was void ab initio – ITAT In a recent judgment, ITAT Delhi has held that assessment completed u/s 143(3) despite satisfaction note recorded u/s 153C for the Assessment Year comprised in block …

Incriminating material has to be identified with respect to each Assessment Year before proceeding u/s 153C – Department’s SLP dismissed In a recent judgment, Hon’ble Supreme Court has dismissed the SLP against the judgment of the Delhi High Court in holding that “incriminating material” would have to be …

Mere reimbursement of actual cost and expenses are not taxable service, for payment of service tax thereon – Supreme Court dismisses appeal of Department In a recent judgment, Hon’ble Supreme Court has affirmed the judgment of the Hon’ble CESTAT in holding that mere reimbursement of actual cost and …

Maintainability of a writ petition against any order/award of MSEFC – matter referred to Constitution Bench. In a recent judgment, Hon’ble Supreme Court has referred the question of Maintainability of a writ petition against any order/award of Micro and Small Enterprises Facilitation Council (MSEFC) to Constitution Bench. ABCAUS …

Revision application u/s 108 of UPGST Act 2017 can not be declined on the ground that remedy of appeal is available In a recent judgment, Allahabad High Court has held that sub section (2) of section 108 of CGST Act 2017 does not imply that first of all …

Revisionary order u/s 263 quashed as PCIT made no discussion why he did not agree with the submissions of the assessee In a recent judgment, the ITAT Lucknow has set aside revisionary order u/s 263 as PCIT made no discussion in the impugned order on the submissions made …

There was no delay in filing appeal before CIT(A) as CPC intimation u/s 143(1) received on email after 30 days – ITAT In a recent judgment, ITAT Cochin has held that there was no delay in filing of appeal by assessee as CPC email of intimation u/s 143(1) …

Commissioner cannot exercise jurisdiction under section 263 of the Act, when assessment has been made after obtaining approval of the Range Head In a recent judgment, ITAT Lucknow quashed revisionary order u/s 263 confirming that Commissioner cannot exercise jurisdiction under section 263 when assessment has been made after …