Where assessee-firm satisfactorily discharged the onus cast upon it by furnishing adequate evidence to prove identity, genuineness and creditworthiness of its partner, the impugned addition under sect ... Read more..

As there was no tangible material before AO to establish that any transaction of cash loan took place between assessee and third party and assessment was based purely on assumptions, without meeting t ... Read more..

Where assessee committed an inadvertent and bona fide error and did not intend to conceal his income, the imposition of penalty under section 271C would not be sustainable. ... Read more..

Where petitioner was arrested only on the basis of suspicion, as in arrest memo of the petitioner the amount of tax evasion was not specified, further, the FIR was lodged without verification of the f ... Read more..

Since there was a Board Resolution, authorizing the authorized signatory of the assessee to sign the appeals, documents or any other proof of her being the authorized signatory of the assessee, which ... Read more..

Where proceedings were initiated against assessee on the ground that the selling dealer was not found in a disclosed place of business and the registration of the said dealer was also cancelled, howev ... Read more..

Supplier filed complaint under section 138 against purchaser as issuance of cheques for payment of supplied material were dishonoured due to account closed, but the supplier failed to prove with evide ... Read more..

Municipal Corporation issued demand notice to petitioner in terms of section 174 for payment of property tax, but order of the demand notice was passed without complying with procedure as per section ... Read more..

Appellant had already undergone incarceration for a period of 1 year and 2 months, there was also no possibility of a trial concluding in a reasonable time, there was violation of fundamental right un ... Read more..