Where order under section 148A(d) and notice under section 148 were issued by AO at Kolkata and assessee challenged the same by way of writ petition before Bombay High Court, assessee was directed to ... Read more..

Where AO raised demand on account of short deduction and non-deduction of tax and CIT(A) confirmed the demand ex parte and assessee had sufficient reason to establish the non-deduction of tax by filin ... Read more..

Where AO passed order under section 148A(d) alleging that the cash deposits made during demonetization period were disproportionate to that made during corresponding period in preceding financial year ... Read more..

Where assessee did not file his returns even within the extended period of 60 days from the date of best judgment assessment order due to his ill health, the said delay can be condoned as the reasons ... Read more..

Where appeal was dismissed as being beyond limitation, however, the appeal could not have been dismissed on the ground of limitation as the entire amount as assessed against the assessee was already d ... Read more..

In view of the High Court’s decision in the case of Construction Catalysers Pvt. Ltd., the issuance of the Summary of the Show Cause Notice, Summary of the Statement and Summary of the Order do not di ... Read more..

Applicant filed an application for grant of bail, which was allowed by High Court, but the High Court failed to consider mandatory requirements of section 45 and to record its satisfaction whether any ... Read more..

Where offeree of bid had or was deemed to have knowledge of mistake, he could not be permitted to take advantage of such a mistake, in the present case, estimated cost of project was Rs. 1,504.64 cror ... Read more..

Authorization fee was required to be paid only when truck was moving out of State of Bihar, the truck caught fire on account of short-circuit in the State of Bihar, therefore, there was no requirement ... Read more..