Where assessment was carried out under section 147 read with section 144 and order passed by CIT(A) was ex parte and non-speaking order, assessee was not given sufficient opportunity of being heard, i ... Read more..

Where assessee duly explained the nature and source of cash deposits during demonetization period as cash withdrawals from bank account and further, total cash withdrawals were more than total cash de ... Read more..

Where notice under section 148 was not received by assessee due to deactivation of her PAN and therefore, assessee remained absent during assessment and assessment was completed under section 147/144, ... Read more..

Where the refund application for unutilised Input Tax Credit was not processed by Revenue, after considering the facts and contentions of the matter, Revenue was directed to sanction and credit the re ... Read more..

Where by not providing a period of thirty days to show cause and providing only a period of seven days to show cause, Revenue did not adhere to the principles of natural justice, the notice and the ca ... Read more..

Where the show cause notice was issued but was not brought to the notice of assessee, due to which it did not get a proper opportunity to be heard, the adjudication order passed by Revenue was not sus ... Read more..

Where Enforcement Directorate was of the view that proceedings related to a serious contravention involving suspected money laundering, the Compounding Authority should not proceed with compounding ap ... Read more..

Petitioner informed RoC that certificate of registration was required to be produced before Income Tax Authorities, but the same was utilized before NCLT in pending proceedings, therefore, the certifi ... Read more..

Proceedings under section 138 of N.I. Act were barred on account of restraint order of BIFR, was a mixed question of law and fact which had to be decided on the facts of each case based on the evidenc ... Read more..