Where tax effect involved in appeal filed by Revenue before Tribunal was less than Rs. 60 lakhs, the said appeal was liable to be dismissed in the light of CBDT Circular No. 09/2024, dt. 17-09-2024. ... Read more..

Where assessee requested to withdraw appeal filed before CIT(A) on the ground that the same was duplicative, inasmuch as two appeals were filed against same assessment order, the said appeal was liabl ... Read more..

Where salary payable was a genuine business liability and assessee furnished proof of subsequent payment made thereon, which was reflected duly in books of account of subsequent year, the addition mad ... Read more..

Since the determination was made against the dead person without issuing notice to the legal representative, the adjudication order was not sustainable in the eyes of law. ... Read more..

Where the adjudication order rejected the refund claimed by the assessee and the only reasoning given therein was that the FIRC and invoices were huge in number and the same could not be reconciled, h ... Read more..

Where Department cancelled registration of assessee retrospectively on the ground of non-furnishing of returns, however, the Show Cause Notice did not propose to cancel the registration retrospectivel ... Read more..

The scheme, once having been arrived at, should have been given a pragmatic treatment and an effective conclusion for making the scheme effective particularly when it is not prejudicial to the interes ... Read more..

Appellant filed an appeal along with an application for condonation of delay of 25 days in filing the appeal, but there was inordinate delay of 2659 days and the same was falling outside the scope of ... Read more..

The omission to consider the claim of government department, and the consequent dismissal of the petition on technical grounds, constitutes a manifest error. This is the kind of patent error and resul ... Read more..