Applying the computation method laid down in Rajeev Bansal, the Tribunal found the notice was issued late. The ruling confirms that delayed notices are void even with extended ...

The Tribunal held that valuation without giving the assessee an opportunity to object violates natural justice. It remanded the matter for fresh DVO assessment. The ruling stresses procedural ...

The case involved denial of exemption on petroleum-based turnover due to missing evidence. The Court held that the matter should be reconsidered after giving the assessee an opportunity to submit ...

The issue involved levy of late fees on TDS returns processed before statutory amendment. The Tribunal held that absence of enabling provision made such levy invalid and ...

The case addressed whether a custodian could be held liable for duty when container contents differed from declared goods. The Tribunal held that without proof of tampered or broken seals, liability ...

ITAT Mumbai deleted ₹29.22 lakh addition u/s 56(2)(x), holding that stamp duty value on booking/allotment date must be adopted where consideration was fixed earlier and paid through banking channels, ...

The Tribunal held that cash introduced into capital cannot be treated as unexplained when supported by past savings. It accepted the assessees financial history and balance sheet evidence. The ruling ...

The case addressed ambiguity in penalty proceedings where the specific charge was not identified. The Court upheld deletion of penalty due to lack of clarity in the ...

The case involved issuance of notice only through the portal after cancellation of registration. The Court held that absence of physical service violated natural justice and invalidated the ...

ITAT Mumbai quashed reassessment for AY 2015–16 as time-barred under amended Section 149, since escaped income was below ₹50 lakh; entire penny stock addition u/s 68 was held void without examining ...

The case questions validity of time-extension notifications allegedly issued without GST Council approval. The Court found arguable issues and granted interim protection against ...

The issue involved delay in processing an NOC application due to alleged disputes over development rights. The Court held that without any injunction, authorities cannot indefinitely withhold ...