Where objection raised by assessee in additional ground was legal in nature for which relevant facts were emanating from existing records, the said additional ground was liable to be admitted for adju ... Read more..

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 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 no demand could have been raised after the resolution plan was approved by the NCLT, the date of final approval ought to be taken as 4-9-2019, therefore, the order raising demand for a period pr ... 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 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..