Category: Judgments

Before Amendment Section 14A cannot be invoked if no exempt income was earned – ITAT In a recent judgment, ITAT Rajkot has held that for the pre-amendment period, section 14A cannot be invoked where no exempt income was earned. Admission of SLP, is a significant step in the …

Penalty u/s 270A(9)(a) can not be levied on adhoc additions – ITAT In a recent judgment, ITAT Hyderabad has held that penalty u/s 270A(9)(a) can not be levied on adhoc additions. ABCAUS Case Law Citation:ABCAUS 4159 (2024) (07) ITAT In the instant case, the assessee had challenged the …

Cancellation of GST registration with retrospective effect must be informed by reason – High Court In a recent judgment, Hon’ble Delhi High Court has held although the Proper Officer has the power to cancel the GST registration from such date as it may deem fit, however such powers …

CPC intimation u/s 143(1) valid though digitally signed after expiry of limitation period – ITAT In a recent judgment, ITAT Ahmedabad has held that CPC intimation u/s 143(1) was valid even though it was digitally signed by the AO after expiry of limitation period ABCAUS Case Law Citation:ABCAUS …

CIT empowered to exercise power u/s 263 over penalty orders passed u/s 271(D) and 271D by the Joint Commissioner of Income Tax. In a recent judgment, Hon’ble Punjab and Haryana High Court has held that CIT is empowered to exercise jurisdiction u/s 263 over penalty orders passed u/s …

Reopening notice u/s 148 and order u/s 148A(d) quashed as it was issued by Jurisdictional AO and not by a Faceless AO In a recent judgment, Hon’ble Bombay High Court has quashed notice u/s 148 and order u/s 148A(d) as they were issued by the Jurisdictional Assessing Officer …

Wrong amount of income accumulation mentioned in Form-10 due to clerical error – ITAT deleted addition made by AO  In a recent judgment, ITAT Guwahati has deleted addition made due to wrong amount of income accumulation u/s 11(2) was mentioned in Form 10 due to clerical error and …

Once a finding of intent to avoid payment of tax recorded, the appellate authority before allowing appeal bound to reverse said finding of fact. In a recent judgment, Hon’ble Allahabad High Court has held that once the GST authorities have recorded a finding of fact that there was …

Appeal against inadequacy of sentence passed by special court in income tax prosecution cases dismissed by High Court  In a recent judgment, Hon’ble Karnataka High Court has dismissed the appeal filed by the Income Tax Department against inadequacy of sentence passed by special court in prosecution cases under …

CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not arise – ITAT In a recent judgment, ITAT Chennai has held that CPC order u/s 143(1) is appealable and hence the doctrine of merger with order u/s 143(3) do not …