Where assessee duly explained the nature and source of cash deposits during demonetization period as cash withdrawals from bank account and further, total cash withdrawals were more than total cash de ... Read more..

Where notice under section 148 was not received by assessee due to deactivation of her PAN and therefore, assessee remained absent during assessment and assessment was completed under section 147/144, ... Read more..

Notional interest on interest free security cannot form part of actual rent under section 23(1). ... Read more..

Where by not providing a period of thirty days to show cause and providing only a period of seven days to show cause, Revenue did not adhere to the principles of natural justice, the notice and the ca ... Read more..

Where the show cause notice was issued but was not brought to the notice of assessee, due to which it did not get a proper opportunity to be heard, the adjudication order passed by Revenue was not sus ... Read more..

Where assessee had an alternative remedy available and the matter required factual analysis and consideration of voluminous evidence, the petition filed by it was not maintainable. ... Read more..

Proceedings under section 138 of N.I. Act were barred on account of restraint order of BIFR, was a mixed question of law and fact which had to be decided on the facts of each case based on the evidenc ... Read more..

ED being prosecuting agency applied for committal of scheduled offence in view of section 44(1)(c) and the matter was committed to Special Court, but Principal District Judge, without hearing the ED, ... Read more..

Company filed petition under section 482 of Cr.P.C. for quashing of summoning order on the ground that cheque in question was only issued for security purpose, but the same was a matter of trial, this ... Read more..