AO cannot refer the matter to DVO without first rejecting the books of account of assessee. ... Read more..

Once an appeal is preferred before CIT(A), it becomes obligatory on his part to dispose of the same on merits and it is not open for him to summarily dismiss the appeal on account of non-prosecution o ... Read more..

Where reopening was triggered only on reappraisal and re-verification of Form 26AS of assessee, which was very much available before AO during the course of original assessment proceedings itself and ... Read more..

Where no reason was recorded while passing the order of cancellation of registration, the impugned order was liable to be set aside. ... Read more..

Where assessment order was passed without providing opportunity of personal hearing to the assessee, the said order was liable to set aside. ... Read more..

Where no physical/offline notice was issued to or served on the assessee before passing the order of cancellation of registration, the said order was liable to be set aside. ... Read more..

Applicant filed an application for grant of anticipatory bail under PMLA case, as anticipatory bail in relation to Scheduled offence was already granted to him, co-accused persons were also granted an ... Read more..

Petitioner filed petition for grant of bail on basis of incomplete investigation, but ED already identified a portion of proceeds of crime, which was sufficient to prove charge against the petitioner, ... Read more..

Daughters of deceased shareholder filed an application for impleading them as petitioner in petition under sections 241 and 242, but the same was rejected by NCLT without considering their shareholdin ... Read more..