Daily Archives: May 21, 2024

Assessment Invalid if Notice was claimed to be served before date of issue of Notice : ITAT

By | May 21, 2024

Assessment Invalid if Notice was claimed to be served before date of issue of Notice : ITAT IN THE ITAT AMRITSAR BENCH Mandeep Malli v. ACIT DR. M.L. MEENA, ACCOUNTANT MEMBER AND UDAYAN DASGUPTA, JUDICIAL MEMBER IT APPEAL NO. 307 (ASR) OF 2023 [ASSESSMENT YEAR 2010-11] MAY  7, 2024 Rohit Kapoor, CA, and V.S. Aggarwal, ITP, for the… Read More »

No concealment penalty if tax payable is nil after considering Self Assessment Tax : ITAT

By | May 21, 2024

No concealment penalty if tax payable is nil after considering Self Assessment Tax : ITAT IN THE ITAT INDORE BENCH Smt. Kavita Sachdev v. Income-tax Officer VIJAY PAL RAO, JUDICIAL MEMBER AND B.M. BIYANI, ACCOUNTANT MEMBER IT APPEAL NO. 255 (IND.) OF 2023 [ASSESSMENT YEAR 2011-12] MAY  16, 2024 Milind Wadhwani, CA for the Appellant. Ashish Porwal, Sr.… Read More »

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court

By | May 21, 2024

GST Assessment order not valid if reply of assessee to notice in Form GST ASMT-10 not taken into account High Court HIGH COURT OF MADRAS Imperial Shipping Service v. Assistant Commissioner (ST) SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 11175 OF 2024 W.M.P. NOS.12248 & 12249 OF 2024 APRIL  29, 2024 Ms. C. Rekhakumari for the Petitioner. T.N.C. Kaushik ,… Read More »

Category: GST

GST order not valid if ITC denied on Commercial vehicle without providing hearing opportunity to assessee : High Court

By | May 21, 2024

GST order not valid if ITC denied on Commercial vehicle used for furtherance of business without providing hearing opportunity to assessee HIGH COURT OF MADRAS Tvl. Devi v. Deputy State Tax Officer-1 SENTHILKUMAR RAMAMOORTHY, J. W.P. NO. 10728 OF 2024 W.M.P. NOS. 11807 & 11808 OF 2024 APRIL  24, 2024 G. Derrick Sam and Adithya Reddy for the… Read More »

Category: GST