The case of Jagbir Singh vs. ITO before the ITAT Delhi involved an appeal by the assessee challenging the legality of reassessment proceedings initiated under Sections 147 and 148 of the Income Tax ...

On appeal, however, the Division Bench of the High Court held that ignoring a binding judgment of the Supreme Court constituted a legal error that could not be corrected merely through appellate ...

The ITAT held that since the original reopening was initiated by an officer lacking jurisdiction, the notice and subsequent reassessment were void ab initio. The tribunal emphasized that jurisdiction ...

Income Tax Appellate Tribunal (ITAT) Chandigarh allowed the appeal filed by Manjit Singh against the reassessment order issued under Section ...

The case centered around a cash deposit of ₹1 crore and the reopening of assessment proceedings. The Revenue argued that the ...

The Trust challenged the surcharge imposition, arguing that under Section 2 (29C) and the First Schedule introduced through the Finance Act, 2021, surcharge is applicable only when the total income ...

Principal Commissioner of CGST & Central Excise, the CESTAT Delhi reviewed a service tax demand order issued on 16.05.2018, covering the period from July 2012 to March 2016. The order followed a show ...

BHEL contested these demands, arguing that liquidated damages imposed for contractual breaches were not consideration for any service but a consequence of non-compliance, mutually agreed upon in the ...

In the case of Optra Health Private Limited vs. ACIT, the Bombay High Court addressed an issue stemming from a mismatch be-tween the name used in the income tax return (ITR) and the company’s updated ...

10. In light of the aforementioned judgments, one thing is clear that where there is a family settlement to bring harmony and settlement of disputes, there is no transfer of assets and the provisions ...

One order dismissed an application by A Rajendra seeking to place his resolution plans before the Committee of Creditors (CoC) and stay the voting results on another resolution plan. The second order ...

The Karnataka High Court has dismissed an appeal by the Principal Commissioner of Income Tax (PCIT) against an Income Tax Appellate Tribunal (ITAT) order. The ITAT had earlier granted relief to the ...