Where delay in filing appeal was occasioned due to assessees advanced age, ill health, and lack of computer literacy and also assessees emails were handled by assistants, whose frequent changes result ... Read more..

Where only two issues referred in order of PCIT were assessees claim for deduction of "Exceptional Item" and difference of in amount of sundry balance written off as per audit report and as per Profit ... Read more..

Where assessment was completed under section 147 read with section 144 without giving sufficient opportunity to assessee to furnish requisite details, in the interest of justice, matter was remanded t ... Read more..

Where assessee had pre-deposited 10% of the disputed tax and fulfilled all the formalities to sustain the appeal, the case was remitted back to the authorities for reconsideration, subject to depositi ... Read more..

Where the adjudication order was passed without affording any opportunity of personal hearing to assessee and assessee was ready to pay 25% of the disputed tax for granting of one opportunity to prese ... Read more..

Where assessee was involved in the activities of availing fraudulent Input Tax Credit, it was found to be in the interest of justice to relegate him to the statutory appellate remedy available under t ... 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..