Manu Sharma
![Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/10/500x300_2095437-itat-penalty-taxscan.webp "Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]")
Penalty u/s 271(1)(c) Invalid when Notice Fails to Specify Charge and Irrelevant Limb not Struck Off: ITAT [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that penalty proceedings under Section 271(1)(c) of the Income Tax Act, 1961,...
![Legal Consequences of Bank Account Freezing Upon Appeal Being Filed in Terms of Section 107 of the CGST/SGST Act [Read Draft Reply]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095225-bank-account-freezing-bank-account-section-107-of-the-cgst-sgst-act-taxscan.webp "Legal Consequences of Bank Account Freezing Upon Appeal Being Filed in Terms of Section 107 of the CGST/SGST Act [Read Draft Reply]")
![Benefit of Customs Duty Exemption on Imported Drugs applicable to Bulk Drugs Also: CESTAT [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/250x150_2094892-benefit-customs-duty-exemption-imported-drugs-applicable-bulk-drugs-cestat-taxscan.webp "Benefit of Customs Duty Exemption on Imported Drugs applicable to Bulk Drugs Also: CESTAT [Read Order]")
![ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]](https://images.taxscan.in/h-upload/2025/10/09/250x150_2095076-itat-delhi-farmhouse-construction-case.webp "ITAT allows Assessee’s Plea of Farmhouse Construction from Funds Derived from Agricultural Activities, terms income “Undisclosed” [Read Order]")
CESTAT allows Suo-Moto Re-Credit of Cenvat Credit without Refund Procedure u/s 11B, quashes Order, Penalty and Interest [Read Order]
The Customs, Excise & Service Tax Appellate Tribunal (CESTAT), Chennai Bench, comprising Judicial Member Ajayan T V, has allowed the appeal of M/s. Polyhose India (Rubber) Pvt. Ltd. and set...
![CESTAT allows Suo-Moto Re-Credit of Cenvat Credit without Refund Procedure u/s 11B, quashes Order, Penalty and Interest [Read Order]](https://images.taxscan.in/h-upload/2025/10/08/500x300_2094893-cestat-suo-moto-re-credit-cenvat-credit-refund-procedure-quashes-order-taxscan.webp "CESTAT allows Suo-Moto Re-Credit of Cenvat Credit without Refund Procedure u/s 11B, quashes Order, Penalty and Interest [Read Order]")
Customs Dept lets go of 33 Vehicles Seized under Operation Numkhor, Cars of Actors Dulquer Salmaan and Amit Still in Custody
The Commissionerate of Customs (Preventive), Kochi, has released 33 of the 39 luxury vehicles seized during Operation Numkhor to their owners for safe custody under Section 110A of the Customs Act,...
Revenue cannot compel Assessee to Take One of Available Options: CESTAT quashes Service Tax Demand on Transaction w/o Flow of Consideration in Terms of Money [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has partly allowed the appeal of M/s VKC Credit and Forex Services Pvt. Ltd. (now known as Essel Finance VKC...
![Revenue cannot compel Assessee to Take One of Available Options: CESTAT quashes Service Tax Demand on Transaction w/o Flow of Consideration in Terms of Money [Read Order]](https://images.taxscan.in/h-upload/2025/10/06/500x300_2094358-cestat-quashes-service-tax-demand-taxscan.webp "Revenue cannot compel Assessee to Take One of Available Options: CESTAT quashes Service Tax Demand on Transaction w/o Flow of Consideration in Terms of Money [Read Order]")
[Exclusive] 10 Days in Since Launch But Zero GST Appeals e-filed so far! GSTAT yet to be Functional?
The Goods and Services Tax Appellate Tribunal (GSTAT), formally launched on 24 September 2025 by Union Finance Minister Nirmala Sitharaman, is already showing a worrying sign: not a single GST appeal...
![[Exclusive] 10 Days in Since Launch But Zero GST Appeals e-filed so far! GSTAT yet to be Functional?](https://images.taxscan.in/h-upload/2025/10/04/500x300_2093885-e585abf2-90db-4277-ac62-b7824861e2c3.jfif "[Exclusive] 10 Days in Since Launch But Zero GST Appeals e-filed so far! GSTAT yet to be Functional?")
Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]
The Income Tax Appellate Tribunal (ITAT), New Delhi Bench, has held that a penalty order under Section 271C of the Income Tax Act, 1961 was time-barred under Section 275(1)(c) of the Income Tax...
![Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]](https://images.taxscan.in/h-upload/2025/10/03/500x300_2093519-tds-itat-quashes-income-tax-penalty-taxscan.webp "Alleged Failure to Deduct TDS on Salary: ITAT quashes Time-Barred Income Tax Penalty u/s 271C [Read Order]")
Should Revenue Officials be Judged by Targets? A Significant Case on Denial of Increment to Tax Officer
The functioning of India’s revenue framework often confronts a recurring dilemma: should tax officers be evaluated based on the amount of revenue they bring in, or on the fairness and objectivity with...
