Where notice under section 148A(b), order under section 148A(d) and consequent notice under section 148 were issued/passed by JAO and not by FAO, as required by provisions of section 151A, such notice ... Read more..

Where additional income was disclosed by assessee without there being any incriminating material found during the search, penalty levied under section 271AAB would not be sustainable. ... Read more..

Where AO did not dispute the sales made by assessee, only profit element embedded in bogus purchases would be added. ... Read more..

Where the Proper Officer cancelled assessees GST registration with retrospective effect pursuant to directions issued by another authority, the said order was liable to be set aside. ... Read more..

Where assessee was not given reasonable opportunity of personal hearing before passing of assessment order, the said order was liable to be set aside. ... Read more..

Where assessee neither availed opportunity of hearing nor filed any application for giving a further date for hearing, writ petition filed against order passed under section 74 was liable to be dismis ... Read more..

Purchaser paid entire sale consideration to company in liquidation as well as also settled dues of petitioner, who filed winding up petition against the company, the purchaser as well as the transacti ... Read more..

Official liquidator filed an application for dissolution of company in liquidation, as the company in liquidation had no further assets, either movable or immovable from which any money could be reali ... Read more..

Appellant and other parties were involved in bid rigging process in respect of tender for soil sample testing, which was in violation of section 3, therefore, CCI rightly imposed penalty upon them, bu ... Read more..