Assessee is entitled for benefit provided under section 11, if Form 10 is filed before completion of assessment. ... Read more..

Where sanction/approval under section 151 was obtained and granted without application of mind because in the approval, quantum of income, which had escaped assessment, was mentioned as Rs. 63,16,784, ... Read more..

Where assessment order was neither erroneous nor prejudicial to the interest of Revenue, revision order passed by PCIT under section 263, would not be sustainable. ... Read more..

Where demand-cum-show cause notice was issued to the assessee on the strength of Notification No. 9/2023-CT, dt. 31-03-2023, by which, the time limit provided under section 73(10) of the CGST Act for ... Read more..

Where the assessee was neither provided show cause notice nor opportunity of personal hearing was given to it before cancellation of its GST registration with retrospective effect, the matter was liab ... Read more..

Where assessment order was passed without giving reasonable opportunity of hearing to the assessee, the same was against the principles of natural justice. ... Read more..

Lender failed to file any evidence, which proved his financial capacity or issuance of cheques for discharge of loan liability, the lender was unable to discharge statutory burden cast upon, therefore ... Read more..

Irrespective of provisions of section 357(2) of Cr.P.C., pending appeal before Appellate Court, challenging order of conviction and sentence under section 138, the Appellate Court is conferred with po ... Read more..

Bail was granted to wife of applicant as per first proviso of section 45, as she was co-accused in case, but applicant was main accused and matter of money laundering was of higher amount, there was n ... Read more..