Where order was passed by CIT(A) without considering submissions filed by assessee before him, in the interest of justice, and to provide fair opportunity of being heard to assessee, impugned order of ... Read more..

Where relevant assessment year fell beyond the purview of 10 years in terms of Explanation 1 to section 153A(1), assessment order passed by AO under section 153A, would not be sustainable. ... Read more..

Where no proper opportunity was given to assessee to produce relevant material to substantiate nature and source of SBNs deposited during demonetization period, matter was remanded to AO for de novo a ... Read more..

Where the show cause notice and the reminder notice were uploaded on the "Additional Notices and Orders" tab, due to which assessee could not appear before the department and ex-parte demand order was ... Read more..

Where there were complex transactions involved, which required factual analysis and consideration of voluminous evidence, it was found to be in the interest of justice to relegate assessee towards the ... Read more..

Where assessee could not take part in the proceedings under section 63 of the CGST Act, due to the fact that after introduction of GST regime, he remained an unregistered person, the ex-parte adjudica ... 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..