Where other than data relating to assessee found during the search on third party and admission of the third party before Settlement Commission, of having received on-money, there was no other evidenc ... Read more..

Where assessee had not maintained books of account, the provision of section 271B would not get attracted and the assessee would be liable to the recourse under section 271A. ... Read more..

Where original assessment was completed under section 143(3) read with section 153A(l)(b) and notice under section 148 was issued after the expiry of four years from the end of relevant assessment yea ... Read more..

Where two show cause notices were issued to assessee for the same period by different authorities, but the subject matter of both show cause notices were totally different and independent to each othe ... Read more..

Where department passed ex parte assessment order after demise of original proprietor of the firm and after cancellation of firm’s GST registration, the said order was liable to be set aside. ... Read more..

Where the High Court declared Notification No. 56/2023-CT to be ultra vires the CGST Act, 2017, however, the CBIC filed review petition contending that the said Notification was subsequently ratified ... Read more..

Complaint was to be filed on or before 10-8-2019, but due to non-functioning of court, the same was filed on 13-8-2019 after reopening of the court, therefore, it could not be said that there was dela ... Read more..

Petitioner filed petition for quashing of proceedings as she had never dealt with affairs of company, but the petitioner was one of three directors of the company, therefore, it could not be said that ... Read more..

Petitioners filed petition against summoning order as cheques in question were of different banks and issued by different persons/signatories as well as the same pertain to different transactions, but ... Read more..