Aparna. M
![Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-GST-Proceedings-Show-Cause-Notice-Income-Tax-Credit-RS-Wires-Industries-Writ-petition-Proper-SCN-details-taxscan.jpg "Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]")
Delhi HC directs to initiate GST Proceedings only after giving proper SCN containing complete details with respect to ITC [Read Order]
In a recent case, the Delhi High Court directed the initiation of proceedings only after issuing a proper Show Cause Notice (SCN) containing complete...
![Opportunity to contest Cancellation of GST registration with Retrospective Effect Not Provided: Delhi HC Directs To Cancel GST Registration from 08.02.2021[Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Opportunity-to-contest-Cancellation-of-GST-registration-GST-registration-Retrospective-Effect-Delhi-HC-GST-Registration-taxscan.jpg "Opportunity to contest Cancellation of GST registration with Retrospective Effect Not Provided: Delhi HC Directs To Cancel GST Registration from 08.02.2021[Read Order]")
![Delhi HC directs to allow cancellation of GST registration on date of application filed by petitioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-HC-cancellation-of-GST-registration-date-of-application-petitioner-taxscan.jpg "Delhi HC directs to allow cancellation of GST registration on date of application filed by petitioner [Read Order]")
Failure to establish genuineness of payment made for vacating Encroached Land: ITAT directs Re-adjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai, while directing readjudication, observed that the assessee has failed to establish the genuineness of the payment made for vacating the encroached...
![Failure to establish genuineness of payment made for vacating Encroached Land: ITAT directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-directs-readjudication-Encroached-Land-ITAT-TAXSCAN.jpg "Failure to establish genuineness of payment made for vacating Encroached Land: ITAT directs Re-adjudication [Read Order]")
Unable to identify relevant Income disclosed in Income Tax Return for claim of TDS: ITAT directs Readjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench directed readjudication of matter due to an inability to identify the relevant income disclosed in the Income Tax Return for the claim of Tax...
![Unable to identify relevant Income disclosed in Income Tax Return for claim of TDS: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITR.jpg "Unable to identify relevant Income disclosed in Income Tax Return for claim of TDS: ITAT directs Readjudication [Read Order]")
ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, directed readjudication in respect of condonation of delay in filing the return of income under Section 153A of the Income Tax Act, 1961. In...
![ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Mumbai-Condonation-of-Delay-Return-of-Income-Readjudication-Income-Tax-Filing-income-tax-return-Income-tax-return-taxscan.jpg "ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]")
Absence of bills and Invoices of wrist watches found during search not a reason for addition u/s 69A of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that the absence of bills and invoices for wristwatches found during the search proceedings should not be a reason for making additions...
![Absence of bills and Invoices of wrist watches found during search not a reason for addition u/s 69A of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/bills-and-Invoices-wrist-watches-search-Income-Tax-Act-ITAT-TAXSCAN.jpg "Absence of bills and Invoices of wrist watches found during search not a reason for addition u/s 69A of Income Tax Act: ITAT [Read Order]")
No proceedings shall be initiated, when NCLT granted moratorium against CD u/s 14 of IBC: ITAT dismisses Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench held that no proceedings should be initiated when the National Company Law Tribunal (NCLT) granted a moratorium against corporate debtors under...
![No proceedings shall be initiated, when NCLT granted moratorium against CD u/s 14 of IBC: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/No-proceedings-NCLT-moratorium-CD-IBC-ITAT-Appeal-TAXSCAN.jpg "No proceedings shall be initiated, when NCLT granted moratorium against CD u/s 14 of IBC: ITAT dismisses Appeal [Read Order]")
Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench, while dismissing the appeal filed by the assessee, observed that the assessee failed to provide details for the commissioning of assets on...
![Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Commissioning-of-Assets-compute-Depreciation-ITAT-Appeal-taxscan.jpg "Failure to provide details for Commissioning of Assets on different dates to compute Depreciation: ITAT dismisses Appeal [Read Order]")
Sale and Purchase of Immovable Property not disclosed in Original Return: ITAT upholds Reassessment Proceedings [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, while upholding the reassessment proceedings, held that the sale and purchase of immovable property by the assessee were not disclosed in the...
![Sale and Purchase of Immovable Property not disclosed in Original Return: ITAT upholds Reassessment Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Sale-and-Purchase-Immovable-Property-Original-Return-ITAT-Reassessment-Proceedings-TAXSCAN.jpg "Sale and Purchase of Immovable Property not disclosed in Original Return: ITAT upholds Reassessment Proceedings [Read Order]")