Curtailing time to file reply to notice u/s 148A(b) from statutorily available 30 days to 15 days seriously prejudiced assessee’s right – High Court In a recent judgment Hon’ble High Court held that curtailing assessee’s right or time to file reply in response to notice u/s 148A(b) from …

At the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to section 2(15) of the Act – ITAT In a recent judgment, ITAT has held at the stage of registration u/s 12AB, the CIT(E) not empowered to adjudicate applicability of provisio to …

Flower bed area could not be included in the definition of “built up area” to calculate eligible limit of 1000 sq.ft. u/s 80IB(10).  In a recent judgment Hon’ble Supreme Court has dismissed the SLP of the Revenue against the judgment of the Hon’ble High Court that flower bed …

Unsigned document has no validity or veracity in law and cannot be a basis for levying penalty u/s 271DA – ITAT In a recent judgment, ITAT has held that an unsigned document has no validity or veracity in law and Department cannot assume assessee to have made any …

Non issuance of notice u/s 143(2) for return filed u/s 148 even though belatedly, makes the assessment framed bad in law and void ab initio – ITAT In a recent judgement, ITAT has held that if no scrutiny notice u/s 143(2) is issued in respect of return filed …

Calculation of functional disability depends on assessing the victim’s earning capacity in the open, competitive market – Supreme Court In a recent judgment, Hon’ble Supreme Court while increasing the compensation under MC Act 1988 held that the calculation of functional disability depends on assessing the victim’s earning capacity …