Intimation under Section 143(1) issued without providing an opportunity to the assessee, violates the principles of natural justice and hence unsustainable: ITAT Banglore.
Clearance of PF/ESI payment after the due date due to technical glitches/server issues is allowable as deduction: ITAT Ahemedabad
Reopening based on the information received in accordance with the Risk Management Strategy (RMS): Bombay HC dismissed writ petition
Satisfactory bills & Vouchers not produced – Denial of entire expenditure not justified while computing capital gain : ITAT Delhi