Where assessee furnished all the details/evidences relating to identity and creditworthiness of investors and genuineness of transactions before AO but he failed to conduct any further enquiry into th ... Read more..

Where the source of investment in property was accepted by AO in his original assessment order, the same could not be revised in an order under section 154 as it could not be said to be a mistake appa ... Read more..

Where delay on part of assessee-company in depositing TDS occurred on account of I.B. proceeding suffered by assessee and restriction imposed due to COVID-19 pandemic and further, prosecution had been ... Read more..

Where assessment order was passed against the assessee without considering the relevant documents submitted by it and without giving it opportunity of personal hearing, the said order was liable to be ... Read more..

Where no show cause notice was issued to the assessee prior to passing of the assessment order, the said order was liable to be set aside. ... Read more..

Where assessment order passed by the revenue authority was non-speaking order and did not consider the reply filed by the assessee, the said order was liable to be set aside. ... Read more..

The Code has prescribed the format for the complaint. The complaint filed is liable to be rejected where it is not submitted in accordance with such format. ... Read more..

Application for initiating CIRP under section 7 is not liable to be time-barred where application is being filed within a period of 3 years from the date of letter of acceptance for the agreement. ... Read more..

The compromise scheme of the company in liquidation should be considered by the liquidator where it can restructure the debt. ... Read more..