Blog Categories
Subscribe to Newsletter
Join our subscribers list to get the latest Tax Updates and Opportunities.
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
Refund Directed with Interest Where Deficiency Memo Not Traceable; Assessee Granted Statutory Appeal for Earlier Rejection – M/s Sisla Laboratories vs. Deputy Commissioner of CGST (Delhi HC)
Facts of the CaseThe
petitioner, M/s Sisla Laboratories, filed two refund applications under Section
54(3) of the CGST Act. The first application dated 17.05.2019 related to the
period July 2017 to March 2018 claiming...
Ex Parte GST Adjudication Set Aside Where SCN Uploaded Only on ‘Additional Notices’ Tab; Matter Remanded with Portal Access and Hearing Directions – M/s Trans India Logistics vs. GSTO Ward-60 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Trans India Logistics, challenged the show cause notice dated
29 September 2023 and the consequential adjudication order dated 23 December
2023 pertaining to Financial Year 2017–...
GST Adjudication Order Set Aside for Lack of Opportunity; Reply Permitted Subject to Outcome of Supreme Court on Section 168A Notifications – M/s Rau’s IAS Study Circle vs. GSTO-41 (Delhi HC)
Facts of the CaseThe
petitioner, M/s Rau’s IAS Study Circle, a civil services coaching institute,
filed a writ petition challenging a show cause notice dated 21 May 2024 and the
consequential adjudication order date...
No Addition under Section 153A in Absence of Incriminating Material for Unabated Year; Revenue Appeal Dismissed Following Abhisar Buildwell – PCIT-1 vs. Mirage Homes Pvt. Ltd. (Delhi HC)
Facts of the CaseThe Revenue filed an appeal under Section 260A of the
Income-tax Act challenging the order dated 16.05.2023 passed by the Income Tax
Appellate Tribunal in ITA No. 2624/DEL/2016 relating to Assessment Y...
GST Adjudication Set Aside for Non-Consideration of Reply and Denial of Cross-Examination in Fraud Proceedings under Section 74 – Ambika Traders vs. Additional Commissioner DGGSTI (Delhi HC)
Facts of the CaseThe
petitioner, Ambika Traders, a sole proprietorship of Mr. Gaurav Gupta engaged
in the business of metal scrap, was registered under GST after migration from
the VAT regime. A search was conducted b...
Reopening Quashed for Change of Opinion; Survey-Based Comparison with Subsequent Year Data Invalid – Matrix Clothing Pvt. Ltd. vs. ACIT (Delhi HC)
Facts of the CaseThe petitioner, Matrix Clothing Private Limited, filed two
writ petitions challenging notices dated 31.03.2019 issued under Section 148 of
the Income-tax Act for Assessment Years 2014-15 and 2015-16 an...
Excess Cash Deposits Held Unexplained; No Substantial Question of Law under Section 260A – Kross Diamonds Pvt. Ltd. vs. ITO Ward 14(3) (Delhi HC)
Facts of the CaseThe assessee, Kross Diamonds Pvt. Ltd., filed appeals under
Section 260A of the Income-tax Act challenging a common order dated 18.12.2024
passed by the Income Tax Appellate Tribunal. The Tribunal had ...
Concurrent Jurisdiction of Jurisdictional AO and Faceless AO Reaffirmed; Reassessment Notices Upheld Despite Section 151A Challenge – Inder Dev Gupta vs. ACIT (Delhi HC)
Facts of the CaseA batch of writ petitions was filed by Inder Dev Gupta and connected
petitioners challenging notices issued under Section 148 of the Income-tax Act
by the Jurisdictional Assessing Officer of Central Ci...
Seized Jewellery, Bullion and Cash Directed to Be Released on Deposit of Advance Tax; Search Proceedings Pending under Section 158BC – Ananya Vir vs. ACIT Central Circle-27 (Delhi High Court)
Facts of the
CaseA batch of writ petitions, including that of the
petitioner Ananya Vir, was filed before the Delhi High Court by members of the
same family challenging continued retention of gold jewellery, bullion,
...