Material available with the Assessing Officer during the course of original assessment – No reassessment permissible u/s 147
The Uttar Pradesh GST Department vide Circular No. 2223004 dated April 20, 2022 has issued clarification on various issues w.r.t. the availment of Input Tax Credit (“ITC”), e-invoice and refund under GST provisions.
New categories of taxpayers notified for filing income tax return without income exceeding Rs. 2.50 Lakh
GST: Mentioning Registered office address instead of Factory address is a clerical mistake as per Circular No. CBEC/ 20/16/03/2017-GST dated 14-09-2018.
Request for simplifying the form filing process on the new MCA/LLP portal or the Ministry of Corporate Affairs
Notice and Reassessment order quashed as Approval Granted in a mechanical way without applying their mind: Bombay HC in Raimaladitya Textile Pvt. Ltd
Know about Article 142 of The Constitution of India which is likely to be invoked for validating section 148 Notice
Validity of imposition of penalty for not getting the books of accounts audited due to ignorance of law
Writ can be filed even if alternative remedy in the form of CIT – Appeal Is not used by the taxpayers.
ITAT has to consider the additional evidence application under Rule 29 before proceeding ahead with the final hearing.
