Genuineness of transaction continuing from preceding year can not be disapproved without cogent material In a recent judgment, the Bombay ITAT has held that genuineness of the transaction continuing from preceding year can not be disapproved merely based on information received from the Investigation Wing ABCAUS Case Law …

ITAT deletes Penalty u/s 270A due to defective notice issued u/s 274 for not specification of penalty In a recent judgment, the Bombay ITAT has deleted Penalty u/s 270A due to defective notice u/s 274 for not determination of penalty and for not mentioning in penalty order why …

No additional evidence to be admitted by CIT(A) unless Assessing Officer is given opportunity of examining the evidence and rebut the same In a recent judgment, Hon’ble ITAT has held that as per Rule 46A, no additional evidence to be admitted unless CIT(A) gives Assessing Officer an opportunity …

Reply was not submitted as e-filing portal was closed, Assessment order set aside as time given for submitting reply was extremely short. In a recent judgment, Hon’ble High Court of Himanchal Pradesh has set aside the income tax assessment order where time granted for submitting reply to the …

E-way bill expired due to vehicle break down only a technical breach and non extension of its time period cannot be ground for penalty under UPGST Act 2017 In a recent judgment, Hon’ble Allahabad High Court has held that E-way bill expired due to vehicle break down is …

No rejection of GST appeal for mere non filing of certified copy of the decision as per rule 108 of CGST Act 2017 when appeal has been filed electronically Ina recent judgment, Hon’ble Allahabad High Court has held that mere non filing of certified copy of the decision …