Where assessment was carried out under section 147 read with section 144 and order passed by CIT(A) was ex parte and non-speaking order, assessee was not given sufficient opportunity of being heard, i ... Read more..

Where tax effect involved in appeal filed by Revenue before Tribunal was below the prescribed limit of Rs. 60,00,000, as instructed by CBDT for filing appeal before Tribunal against order of CIT(A), t ... Read more..

Where assessee did not get reasonable opportunity during assessment proceedings before AO and also during appellate proceedings before CIT(A), matter was remanded to AO with direction to pass fresh as ... Read more..

Where assessee had an alternate remedy of appeal available under section 107 of the CGST Act, the writ petition filed by it was not maintainable. ... 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..

Where the refund application for unutilised Input Tax Credit was not processed by Revenue, after considering the facts and contentions of the matter, Revenue was directed to sanction and credit the re ... Read more..

Where Enforcement Directorate was of the view that proceedings related to a serious contravention involving suspected money laundering, the Compounding Authority should not proceed with compounding ap ... Read more..

Petitioner informed RoC that certificate of registration was required to be produced before Income Tax Authorities, but the same was utilized before NCLT in pending proceedings, therefore, the certifi ... 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..