S. 260A : Appeal – High Court – Condonation of delay – Substantial justice – Every single day’s delay must be explained does not mean that a pedantic approach should be made. When substantial justice and technical consideration are pitted against each other, cause of substantial justice deserves to be preferred. [S. 254(1), Limitation Act , S. 5, Direct Tax Vivad Se Vishwas Act , 2020 , S. 3 ]
S.234E: Fee-Default in furnishing the statements- Non-filing of TDS statement – Effective from 1-6-2015 – Levy of late fee invalid [ S. 200A, Art 226 ]
S. 154 : Rectification of mistake -Mistake apparent from the record – Appeal – Refusal to consider circular – Writ petition was dismissed [ S. 246A ,Art , 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Failure to issue proper show cause notice – Principle of natural justice – Order set aside [S. 148A(b) ,151 , Art .226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Principle of natural justice – Granted three days to file reply – Order was quashed. [ S. 148A(b) 148A(d), Art , 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Lack of jurisdiction of AO – Order u/s 148A(d) and notice u/s 148 quashed [ S. 148, 148A(d) Art, 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Faceless Assessment – Personal hearing through video conference – Opportunity of hearing denied – Matter remand – [ S. 144B , 147 , 148, Art , 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice -No reasoning or any discussion found on the contention raised – Order set a side for passing a speaking order. [ S. 148A(d), Art , 226 ]
S. 148A: Reassessment – Conducting inquiry, providing opportunity before issue of notice – Order passed on the different ground – Contrary to CBDT Circular dated Ist August 2022- Order was quashed. [ S. 148A(b) ,148(a)(d), 151, Art , 226 ]