Unless request made, personal / oral hearing not mandatory and faceless assessment would be concluded without an oral hearing – Patna High Court Unless request is made, the In a recent judgment, the Hon’ble Patna High Court has held that there is a specific option provided for personal …

Mere technical mistake made by assessee while filing up return cannot be a ground of disallowing the claim when such mistake is curable – ITAT In a recent judgment, ITAT has directed CPC to allow deduction for amount paid as gratuity to LIC trust holding that mere technical …

Denial of Capital gain deduction u/s 54B for agricultural land purchased in the name of wife Supreme Court stays High Court order The Chhatisgarh High Court had denied the benefit of exemption under Section 54B of the Income Tax Act, 1961 where the land was purchased in the …

CIT(A) was justified in considering surrounding circumstances, the normal human conduct of a prudent investor, the probabilities to judge creditworthiness of investors – High Court In a recent judgment, Hon’ble Calcutta High Court has held that surrounding circumstances, the normal human conduct of a prudent investor, the probabilities …

High Court frowns at Provisional attachment orders passed u/s 83(1) GST lifted only their illegality being questioned In a recent judgment, the Hon’ble Allahabad High Court has expressed displeasure over not lifting of Provisional attachment orders passed under section 83(1) of CGST Act and lifted only their illegality …

In Faceless assessment grant of opportunity of personal hearing is not optional at discretion of the Assessing Officer its waiver is an exception to be exercised by the assessee – Allahabad High Court In a recent judgment, Hon’ble Allahabad High Court has held that in Faceless assessment grant …