1. Delay condoned. 2. These Special Leave Petitions are squarely covered by the Judgment of this Court rendered on 3-10-2024 ...

Conversely, the Departmental Representative (DR) contended that the assessee failed to adequately explain the cash deposits to the CIT (A), and these credits were not recorded in the assessee’s books.

The assessee further contended that since both the assessment and penalty proceedings were concluded ex-parte, without providing a proper opportunity for hearing, the matter should be sent back to the ...

The Telangana High Court has directed state revenue authorities to consider and decide upon a representation filed by ...

The Kerala High Court recently addressed a writ petition filed by Kalika Parameswari seeking a direction for the expeditious disposal of her pending income tax appeal. The limited relief sought by the ...

3. Petitioner relies upon the decision of this Court in M/s. Ramanattu Motor Corp vs. State of Kerala [2025 SCC Online KER 1218], and contends that since the show cause notice was uploaded only in the ...

In a significant ruling, the Kerala High Court set aside an Income Tax order that declined to condone a 25-day delay in filing an audit report (Form 10B) for the assessment year 2021–2022 by the St.

9. The authority is directed to consider the Form-10B under Section-119 (2) (b) of the Income Tax Act on merit and it is expected that the said authority would decide the issue after providing the ...

Learned Counsel for the Respondent submits that the Appellant has put the decree an execution and has realised certain amount in the execution proceeding and even after filing Sec ...

In a long-standing dispute, the Delhi High Court directed the Customs Department to process a refund for gold confiscated from petitioner Sajad Ahmed Kak at IGI Airport in March 2014. The gold, ...

The mistake in calculating additional depreciation was deemed an unintentional error without any intention to evade tax (‘mens rea’). The ITAT emphasized that the assessee had shown a substantial ...

7. Coming to the second submission advanced by the Appellant that CoC has revised the plan more than once in violation of Regulation 39 (1A) of the CIRP Regulations 2016 which provides that plan ...