Where PCIT held that AO failed to make necessary enquiries with respect to issue for which reopening was resorted i.e. bogus accommodation entry of loan taken by assessee, however, order of PCIT did n ... Read more..

Where CAM charges were essentially maintenance charges paid by a unit for proper maintenance of common area and those charges were shared expenses for common works and utilities, the said charges coul ... Read more..

Where assessee despite providing sufficient opportunities of hearing before both AO and CIT(A), did not appear in the proceedings, however, in the interest of justice, the assessee should be granted o ... Read more..

Since the order in original was barred by limitation, as the same was passed after the extended time limit for the relevant period, the order in original was liable to be set aside on the ground of li ... Read more..

Where neither the date for personal hearing was fixed nor the adjudicating authority considered the reply furnished by the assessee, thereby violating the principle of natural justice, the adjudicatio ... Read more..

Rule 86A could not have been exercised to block the Input Tax Credit in assessees Electronic Credit Ledger, as when the blocking orders made, the ITC available in the Electronic Credit Ledger was "Nil ... Read more..

Company filed petition under section 482 of Cr.P.C. for quashing of summoning order on the ground that cheque in question was only issued for security purpose, but the same was a matter of trial, this ... Read more..

The brokerage or commission amount is said to be of operational nature and treated accordingly. ... Read more..

Application under section 95 is liable to be rejected where it is being filed after the expiry of limitation period as prescribed. ... Read more..