![Four Months Delay in Refunding Excess VAT Paid: Kerala HC directs to Process Refund within One Month [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Four-Months-Delay-Refunding-Excess-VAT-Paid-Kerala-High-Court-directs-Process-Refund-One-Month-taxscan.jpg "Four Months Delay in Refunding Excess VAT Paid: Kerala HC directs to Process Refund within One Month [Read Order]")
Four Months Delay in Refunding Excess VAT Paid: Kerala HC directs to Process Refund within One Month [Read Order]
The Kerala High Court directed to process the refund within one month as there was a months delay in refunding excess Value Added Tax (VAT) paid...
![Appellate Authority Cannot Condone Delay in Filing GST Appeal For More Than One Month Beyond Prescribed Period: Kerala High Court Dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Appellate-Authority-Condone-Delay-Filing-GST-Appeal-Than-One-Month-Beyond-Prescribed-Period-Kerala-High-Court-Dismisses-Writ-Petition-TAXSCAN.jpg "Appellate Authority Cannot Condone Delay in Filing GST Appeal For More Than One Month Beyond Prescribed Period: Kerala High Court Dismisses Writ Petition [Read Order]")
![Challenge of Assessment after 4 Years: Kerala HC Directs GST Dept to decide Payment of GST Dues in Instalments [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Challenge-Assessment-Kerala-HC-Directs-GST-Dept-decide-Payment-GST-Dues-Instalments-taxscan.jpg "Challenge of Assessment after 4 Years: Kerala HC Directs GST Dept to decide Payment of GST Dues in Instalments [Read Order]")
![Allegation of uploading of Non-Signed Assessment Order in GST Portal: Kerala HC dismisses Writ Petition on Availability of Digitally Signed copy [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Allegation-Assessment-Order-Non-Signed-Assessment-Order-Allegation-of-uploading-of-Non-Signed-Assessment-Order-GST-Portal-Kerala-HC-taxscan.jpg "Allegation of uploading of Non-Signed Assessment Order in GST Portal: Kerala HC dismisses Writ Petition on Availability of Digitally Signed copy [Read Order]")
![CIT (A) has the power to Annul Assessment Order under the Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CIT-A-Annul-Assessment-Order-Assessment-Order-Income-Tax-Act-Delhi-HC-taxscan.jpg "CIT (A) has the power to Annul Assessment Order under the Income Tax Act: Delhi HC [Read Order]")
Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]
The Bombay High Court observed that failure to pass draft assessment order under Section 144C (1) of the Income Tax Act, 1961 renders assessment as one without jurisdiction. Petitioner, M/s. CWT...
![Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Draft-Assessment-Order-Income-Tax-Act-Assessment-Jurisdiction-Bombay-HC-TAXSCAN.jpg "Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]")
Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]
The Bombay High Court HC set aside an assessment order under section 148 of Income ncome Tax Act,1961 in the absence of evidence proving income escapement in assessment. Vaman Prestressing Co....
![Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-assessment-order-Absence-of-Evidence-proving-Income-Escapement-in-Assessment-taxscan.jpeg "Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]")
![ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-assessment-non-existent-entity-null-void-TAXSCAN.jpg "ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]")
No Addition shall be made, if assessee has sufficient interest free fund to provide interest free loans: ITAT dismisses revenue's Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no addition should be made if the assessee has sufficient interest free fund to provide interest free loans. Therefore the bench...
![No Addition shall be made, if assessee has sufficient interest free fund to provide interest free loans: ITAT dismisses revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Addition-if-assessee-sufficient-interest-fund-provide-interest-free-loans-ITAT-revenue-Appeal-taxscan.jpg "No Addition shall be made, if assessee has sufficient interest free fund to provide interest free loans: ITAT dismisses revenues Appeal [Read Order]")
Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assumption of jurisdiction for reopening the assessment by the Assessing Officer is bad in law and notice under Section 148 of...
![Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-Assessment-Tangible-Material-Evidence-ITAT-Assessment-Order-Income-Tax-taxscan.jpg "Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]")
Assessment order does not contain Discussion on Legal aspects Highlighted by PCIT in Notice used u/s 263(1) of Income Tax Act: ITAT Directs Re-Adjudication as to Claim u/s 80IA(4) of Income Tax Act
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has directed adjudication as to claim under Section 80IA(4) of the Income Tax Act 1961 as the assessment order did not contain discussion on...
No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no addition should be made without making independent inquiry from concerned builder regarding the purchase of the property. ...
![No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-addition-without-Independent-inquiry-concerned-builder-regarding-purchase-property-ITAT-TAXSCAN.jpg "No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]")