Tax Guru

Proceedings Declared Void Due to Notice Served After Assessee’s Death

The Tribunal held the reassessment invalid since notices and the final order were issued in the name of a dead assessee ...
Tax Guru

Assessment Quashed for Non-Issuance of Mandatory GST Notice in DRC-01A

The Andhra Pradesh High Court invalidated GST assessments where notices under Rule 142(1A) were not issued before assessment, ...
Tax Guru

GST Order Quashed After Notices Went Unnoticed on Portal’s Additional Tab

The Court set aside the ex-parte GST order after finding the taxpayer had no proper chance to respond to the show cause ...
Tax Guru

Double Taxation Not Permitted: ITAT Mumbai Deletes 2% Estimated Profit Added in Hands of Partnership Firm

ITAT Mumbai ruled that income already taxed under a proprietorship cannot be taxed again in a partnership, deleting the estimated 2% addition by ...
Tax Guru

Bogus Purchases from Five Hawala Suppliers: ITAT Delhi Restricts Profit Estimation to 8%

The Court reviewed bogus purchases of Rs. 4.65 crore, confirming the purchases as unverifiable but reduced the income estimation from 12.5% to 8%. The appeal was partly allowed, providing relief to ...
Tax Guru

ITAT Mumbai Quashes Reassessment as Notice Issued by Non-Jurisdictional AO

The ITAT ruled that a reassessment notice issued by a non-jurisdictional officer is void, quashing a demand of ₹1.01 crore and invalidating the ...
Tax Guru

Reopening on Mere Suspicion and Vague Copy-Paste Reasons Held Invalid

The Tribunal held that reassessment based solely on a vague Investigation Wing alert, without any independent verification or link to the assessee, was invalid. It ruled that the AO failed to record a ...
Tax Guru

Section 153C Notices Beyond 10 Years Invalid: ITAT Delhi Quashes Assessments

ITAT Delhi ruled that section 153C notices for AYs 2010-11 to 2013-14 were time-barred, exceeding the 10-year limit from receipt of seized material. The Tribunal emphasized that jurisdiction under ...
Tax Guru

Employee Cannot Be Taxed for Employer’s TDS Default: ITAT Kolkata

ITAT Kolkata held that an employee cannot be denied TDS credit if the employer fails to deposit deducted tax. Once TDS is deducted from salary, it is deemed paid, and the employee’s liability does not ...
Tax Guru

Section 32 r.w.s 43(6)(c): Vehicle Sale Profit Already Adjusted, No Separate Tax

The Tribunal held that once sale proceeds are reduced from the asset block under section 43(6)(c), no separate tax can be levied on book profit. The addition was deleted to prevent double ...
Tax Guru

Penalty Quashed for Lack of Book Verification: Presumption Alone Cannot Justify Action Under UP VAT

Court held that penalty under Section 48(5) cannot rest on presumption and requires verification of account books, which authorities failed to conduct. All orders were set ...
Tax Guru

Attachment of property to be lifted as entire arrears already paid as per ITAT’s order

Madras High Court held that order of attachment of immovable property is required to be lifted as recovery officer is bound to give effect to order of higher authority. Accordingly, since entire ...