Where notice under section 148 and order under section 147 were issued in the name of deceased assessee, the said notice and order were liable to be quashed being null and void. ... Read more..

Where notices of hearing were sent to e-mail of assessees CA, who did not inform the assessee for which he was not in a position to make any submission before CIT(A), the matter was remanded to CIT(A) ... Read more..

Where CIT(A) without allowing opportunity of being heard to AO, treated the entire deposits as income from contract by admitting additional evidence in violation of rule 46A of the Income Tax Rules, 1 ... Read more..

Where adjudication order was passed without granting any opportunity of personal hearing to the assessee, which was in utter violation of the principle of natural justice including the mandatory provi ... Read more..

Where assessee was duty bound to establish beyond doubt the actual physical movement of the goods but the assessee failed to do so, thus, accompanying tax invoices and other documents could not said t ... Read more..

Where assessment order was passed without assigning and disclosing reasons to assessee, which was clearly in violation of principles of natural justice, as the assessing officer was clearly obliged in ... Read more..

ED placed on record material indicating applicants active involvement in procurement and sale of spurious anti-cancer medicines, the applicant failed to satisfy twin conditions under section 45(1) for ... Read more..

When compensation was directed to be paid by accused person, then, order of compensation would not be abated against the deceased accused and as per both sections 421 and 431 of Cr.P.C. amount was to ... Read more..

ED arrested applicant as he had received money to verify and forward fabricated bills based on fabricated attendance sheets of staff, but there was no material on record to substantiate the allegation ... Read more..