Where only two issues referred in order of PCIT were assessees claim for deduction of "Exceptional Item" and difference of in amount of sundry balance written off as per audit report and as per Profit ... Read more..

Where assessment was completed under section 147 read with section 144 without giving sufficient opportunity to assessee to furnish requisite details, in the interest of justice, matter was remanded t ... Read more..

Where CIT(A) passed ex-parte order without effective service of notice on correct email ID furnished by assessee, in the interest of justice, order of CIT(A) was set aside and matter was remanded for ... Read more..

Where assessee was involved in the activities of availing fraudulent Input Tax Credit, it was found to be in the interest of justice to relegate him to the statutory appellate remedy available under t ... Read more..

Where no demand could have been raised after the resolution plan was approved by the NCLT, the date of final approval ought to be taken as 4-9-2019, therefore, the order raising demand for a period pr ... Read more..

Where the show cause notice and the reminder notice were uploaded on the "Additional Notices and Orders" tab, due to which assessee could not appear before the department and ex-parte demand order was ... Read more..

Where Enforcement Directorate was of the view that proceedings related to a serious contravention involving suspected money laundering, the Compounding Authority should not proceed with compounding ap ... Read more..

Petitioner informed RoC that certificate of registration was required to be produced before Income Tax Authorities, but the same was utilized before NCLT in pending proceedings, therefore, the certifi ... Read more..

Proceedings under section 138 of N.I. Act were barred on account of restraint order of BIFR, was a mixed question of law and fact which had to be decided on the facts of each case based on the evidenc ... Read more..