Guwahati High Court held that the Summary of the Show Cause Notice in GST DRC-01 is not a substitute to the Show Cause Notice ...

The Tribunal clarified that even where the assessee owns more than ten trucks, Section 44AE can be used as a fair yardstick for income estimation. Arbitrary assessment and multiple additions were set ...

Where more than three years had elapsed, approval from the higher specified authority was compulsory before issuing notice. Failure to obtain such approval vitiated the reassessment ...

The Tribunal held that taxing total gross winnings without examining expenditure and loss components violates principles of fairness. The case was sent back for proper scrutiny of actual net ...

Tribunal clarified that registration proceedings cannot be based on speculative future violations, and set aside the rejection orders for ...

The Tribunal ruled that incorrect computation of opening and closing stock during survey cannot justify full addition. Only the reconciled excess stock amount already offered to tax was ...

The Tribunal held that purchases from a foreign supplier were genuine as goods were imported through customs and duly ...

ITAT Delhi held that notice under Section 148 issued before obtaining mandatory approval under Section 151 is invalid. Since ...

The Tribunal found that additions under unexplained money provisions cannot be sustained where the assessee provides credible documentary evidence. Suspicion without inquiry cannot replace factual ...

Citing judicial precedents, the Tribunal held that failure to provide underlying material before passing order under Section 148A(d) invalidates reopening. The assessment order was consequently ...

The Tribunal held that without any incriminating material belonging to the assessee found during search, proceedings under Section 153C are invalid. Addition based solely on third-party statements was ...

In Suman Jagannath Sankhe vs CIT (A) (A.Y. 2016-17), reassessment was initiated based on alleged cash deposits of ₹15 lakh. The assessee challenged jurisdiction on multiple legal grounds including ...