Upholding the sanctity of concluded proceedings, the Court rejected the Revenue's challenge, holding that the Checkmate Services judgment on PF/ESI contributions cannot retroactively invalidate a ...

The Karnataka High Court set aside a penalty notice and order under Section 271DA for violating Section 269ST, holding the proceedings were time-barred. Following the K. Umesh Shetty precedent, the ...

The Karnataka High Court dismissed the Revenue's petition, affirming that the ITAT correctly refused to rectify its concluded order using the later Supreme Court ruling in Checkmate Services. The ...

Court held that entire series of reassessment actions, including final assessment and penalty notices, were bad in law because the initiating notices were issued by the wrong authority, violating ...

The ITAT Pune ruled that a reassessment initiated under sec.147/148, even for non-filers who later filed a return, is void ab ...

The ITAT Mumbai restored a long-term capital gains case to the AO to freshly verify additional documents, including BMC certificates, submitted to substantiate a Rs.1.41 crore claim for cost of ...

ITAT Chennai found it impermissible for the Department to levy a S 271B penalty after accepting the assessee's income as commission business in the scrutiny assessment. The key takeaway is that the ...

ITAT Chennai allowed AM International Holdings' claim for ₹60.94 lakh software expenses, ruling that the reimbursement paid to a group company, Tamil Nadu Petroproducts Ltd., for terminating an ...

The Karnataka High Court set aside the PCIT's rejection of a condonation delay application for late online Form 68 filing. The court adopted a justice-oriented view, directing a fresh, liberal ...

Judicial precedent from Karnataka HC confirms that Assessing Officer must provide not less than seven days to an assessee to respond to a show-cause notice under Section 148A(b). Failure to comply ...

Ahmedabad ITAT quashes reassessments based on ACB report, ruling the AO lacked independent "reason to believe" and only used borrowed satisfaction. A void assessment cannot be revised under Section ...