Where assessee disclosed income to Revenue by paying self-assessment tax much before date of issue of notice under section 148 and therefore, the explanation of assessee for not furnishing original re ... Read more..

Where a Resident Welfare Association obtained Interest Bearing Maintenance Security (IBMS) from its members and earned interest income by depositing the same with Bank, payment of interest on such IBM ... Read more..

Where Tribunal recorded categorical findings and restored the matter before CIT (A) and assessee filed application seeking rectification of mistake in the order on the ground that the matter should ha ... Read more..

Where the Proper Officer did not assign any reason as to why the assessee’s GST registration was cancelled, the cancellation order was liable to be set aside, as the same was non-speaking one. ... Read more..

Since assessee was not diligent in checking the portal, he did not file reply to the Show Cause Notice, thus, the department could not be blamed, however, the assessee was directed to file an appeal a ... Read more..

Where contention of assessee was that three personal hearings were not given to him by the Department, however, the personal hearing notice was received by the assessee and he did not avail the same, ... Read more..

Application under section 9 is admissible where it is filed within 3 years from the date of default in making payment against the debt. ... Read more..

Appellant was involved in financial transactions related to proceeds of crime, generated through fraudulent activities causing significant financial losses to State Govt., the appellant had not filed ... Read more..

A mere oral statement that there did not exist any debt would not be sufficient to rebut presumption under sections 139 and 118, especially when signature on cheque had been admitted by accused in his ... Read more..