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 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..

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..

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..

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..

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..