Judgements and Orders, Supreme Court and High courts of India

Denial of ITC refund on the grounds of technical glitches in GSTN software is unfair

Bimal Jain 14 May 2021 at 14:36

The Hon'ble Madras High Court in Tvl. Mehar Tex v. the Commissioner of CGST & Ors. [W.P.(MD) Nos. 22996, 22999 & 23001 of 2019 and W.M.P.(MD) Nos. 19733, 19736 & 19739 of 2019 dated March,18 2021] set aside the order rejecting refund claim of CGST an

Posted in GST | 149 Views

A defect in the notice of not striking the relevant words vitiates the penalty under the Income Tax Act

Guest 14 May 2021 at 10:26

This appeal by the Revenue is directed against the order passed by the CIT(A)-2, Aurangabad on 13-04-2017 deleting penalty of Rs.2,26,23,440 imposed by the Assessing Officer under section 271(1)(c) of the Income-tax Act, 1961 (hereinafter also called

Posted in Income Tax | 112 Views

Mahendra Mishrimal Kering,, Pune Deputy Commissioner of Income-tax, Circle - 4,, Pune

Guest 14 May 2021 at 10:26

This appeal by the assessee is directed against the order passed by the CIT(A), Pune-5, Pune on 29-08-2017 in relation to the assessment year 2008-09.

Posted in Income Tax | 130 Views

Income-tax Officer, Ward - 5(1),, Pune Dilip Kumar Gupta,, Pune

Guest 14 May 2021 at 10:26

This appeal by the Revenue arises out of the order passed by the CIT(A)-4, Pune on 20-10-2017 in relation to the assessment year 2014-15.

Posted in Income Tax | 125 Views

Digital Group Infotech Pvt.Ltd,, Pune Deputy Commissioner of Income-tax, Circle - 1(2), Pune

Guest 14 May 2021 at 10:26

This appeal by the assessee is directed against the final order passed by the DCIT, Circle 1(2), Pune on 16-10-2017 in relation to the assessment year 2013-14.

Posted in Income Tax | 117 Views

CIT(A) cannot dismiss the appeal of the assessee primarily for non-attendance and then decide on its merits as well

Guest 14 May 2021 at 10:26

This appeal by the assessee is directed against the ex parte order passed by the CIT(A)-1, Aurangabad on 31-10-2017 in relation to the assessment year 2012-13.

Posted in Income Tax | 125 Views

The monetary limit for filing of appeals by the Department in Income-tax Cases before various appellate forums is Rs. 50 lakhs

Guest 14 May 2021 at 10:26

This appeal by the Revenue arises out of the order passed by the CIT(A)-4, Pune on 04-07-2017 in relation to the assessment year 2011-12.

Posted in Income Tax | 129 Views

Assistant Commissioner of Income-tax, Ichalkaranji Circle,, Ichalkaranji Niranjan Rajendra Shete,, Kolhapur

Guest 14 May 2021 at 10:26

This appeal by the Revenue is directed against the order passed by the CIT(A)-2, Kolhapur on 12-12-2017 in relation to the assessment year 2014-15.

Posted in Income Tax | 204 Views

Ajit Ghanshyam Shah,, Pune Commissioner of Income-tax, (Appeals) -4,, Pune

Guest 14 May 2021 at 10:26

This appeal by the assessee is directed against the order passed by the CIT(A)-4, Pune on 08-04-2019 in relation to the assessment year 2009-10.

Posted in Income Tax | 83 Views

What are the appropriate risk adjustments as warranted under Rule 10B of the Income-tax Rules, 1962?

Guest 14 May 2021 at 10:26

These two appeals are filed by the assessee and the Revenue against the order dated 17/11/2016 passed by the CIT(A)- 44, New Delhi for Assessment Year 2010-11.

Posted in Income Tax | 84 Views