Where rule 128 is only directory and not mandatory in nature and further, assessee filed Form No. 67 before completion of final assessment, assessee would be entitled to FTC irrespective of belated fu ... Read more..

Where assessee was a housing co-operative society and neither a credit co-operative society nor a co-operative bank and payer of interest income to assessee was although was a co-operative bank in com ... Read more..

Where notice under section 148 was issued in the name of dead person and further legal heir of deceased assessee was not impleaded and no notice under section 148 was issued in the name of any legal h ... Read more..

Where assessment order was passed without providing reasonable opportunity of hearing to assessee, the said order was liable to be set aside being in violation of the principles of natural justice. ... Read more..

Where there was no Notification passed under both the Central Act as well as the State Act for extending the period for passing assessment order for F.Y. 2018-19 beyond 30-04-2024, the impugned order ... Read more..

Where assessment order was passed without taking into consideration the contention raised by assessee, the said order was liable to be set aside. ... Read more..

Applicants as non-executive directors were neither involved with day-to-day affairs of company nor there was any document to establish that disputed cheques were signed with their knowledge, therefore ... Read more..

There was specific averment in complaint that petitioner along with other Directors was jointly and severally responsible and in-charge for the conduct of business as well as in control of management ... Read more..

Official liquidator filed an application for dissolution of company in liquidation, as the company in liquidation had no further assets, either movable or immovable from which any money could be reali ... Read more..