Where assessee requested to withdraw appeal filed before CIT(A) on the ground that the same was duplicative, inasmuch as two appeals were filed against same assessment order, the said appeal was liabl ... Read more..

Where salary payable was a genuine business liability and assessee furnished proof of subsequent payment made thereon, which was reflected duly in books of account of subsequent year, the addition mad ... Read more..

Co-operative banks are co-operative societies within the meaning of the Gujarat State Co-operative Societies Act and accordingly, deduction under section 80P(2)(d) would be admissible in respect of in ... Read more..

Where Department cancelled registration of assessee retrospectively on the ground of non-furnishing of returns, however, the Show Cause Notice did not propose to cancel the registration retrospectivel ... Read more..

Where assessee was ready to pay the tax as well as penalty for revival of the GST registration and there was bona fide reason for non-furnishing the return within time, he was directed to pay entire t ... Read more..

Where assessees appeal at further occasion was dismissed on the ground that the authority became "functus officio" and he had no power to make changes in his earlier order, however, the appeal at earl ... Read more..

Appellant filed an appeal along with an application for condonation of delay of 25 days in filing the appeal, but there was inordinate delay of 2659 days and the same was falling outside the scope of ... Read more..

The omission to consider the claim of government department, and the consequent dismissal of the petition on technical grounds, constitutes a manifest error. This is the kind of patent error and resul ... Read more..

Reasons are soul and heart of the order and when order does not disclose any reasons, neither the litigant nor the Appellate Court can know as to what was the reason for passing the order. ... Read more..