Where the aspect of corporate guarantee income was enquired by AO during assessment proceedings and after taking cognizance of it, the same was allowed by AO, assessment order passed by AO could not b ... Read more..

Where AO made detailed inquiries with respect to assessees claim of exemption under section 54F during assessment proceedings, invocation of section 263 for mere change in opinion/difference of opinio ... Read more..

Where notice under section 148A(b), order under section 148A(d) and consequent notice under section 148 on the ground that the same were issued/passed in the name of a dead person, impugned notices an ... Read more..

Where assessee was arrested in connection with offence under the provisions of section 132 of the CGST Act, 2017, however, he was in custody for long time and the trial would not likely to be conclude ... Read more..

Though assessee made inadvertent mistake of not mentioning the amount of IGST paid on the "zero rated supply" for the relevant months, it could not be deprived of refund, which was otherwise legitimat ... Read more..

Where assessment order was passed without providing reasonable opportunity of hearing to assessee, the said order was liable to be set aside being in violation of the principles of natural justice. ... Read more..

Appellant received a sum from various persons as per instruction of NRI in violation of section 3, which was proved with evidences, ED imposed higher penalty upon the appellant, therefore, the same wa ... Read more..

Issuance of notice by Trial Court was in clear language and was totally unambiguous, wherein petitioner pleaded guilty and claimed no trial in the same, his plea was also clearly recorded in the words ... Read more..

Borrower had neither questioned financial capacity of lender nor had she explained as to how cheques belonging to her went to hands of lender, no complaint in respect of misuse of the cheque was also ... Read more..