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 AO passed order imposing penalty under section 271(1)(c) with regard to the additions made on the basis of details furnished by assessee but he did not give any finding in his order as to how th ... Read more..

Where CIT(A) allowed modified claim of deduction under section 80IC(2)(a)(ii) without verifying as to whether or not the assessee had satisfied pre-conditions for claiming the modified deduction, CIT( ... 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..

Since the authorities passed similar orders, under identical circumstances against the very same assessee under section 73(9) of the Act, which is impermissible in law, the orders were liable to be se ... Read more..

Where the authorities issued notice without any allegation or proposed evidence and failed to satisfy the test required under section 29 of the Act, further, while rejecting the appeal, altogether new ... 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..

Adjudicating authority, after giving benefit of Covid period, exercised its discretion and imposed penalty upon company and its directions regarding non-appointment of Company Secretary (CS) in violat ... Read more..

The provisions of IBC override the provisions of Electricity Act, 2003. ... Read more..