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1. AO has passed the impugned order under section 220(2) without giving effect to the order of the CIT(A). It appears that the Assessing Officer has deliberately not passed...

2. Validity of assessment order passed u/s 153(1) - Period of limitation - In this case, since, the Assessing Officer cannot invoke jurisdiction u/s.144C(1) and pass draft...

3. Revision u/s 263 - Validity of order passed by the AO as per the direction of the Settlement Commission u/s.254D(4) - The order passed by the ld. AO u/s.143(3) r.w.s....

4. Applicability of provision of section 144C - breach to pass draft assessment order before issuing the final order - The interpretation of the Revenue inasmuch as the...

5. Validity of Garnishee order - the respondents could not have, willy-nilly, passed the garnishee orders without first passing an assessment order - garnishee order set aside - HC

6. Appealable order before CIT(A) - scope of order passed on the basis of direction given u/s 263, revisionary proceedings - Therefore, for all purposes, the computation of...

7. Seeking release of vehicle detained with goods - It is seen that the respondent intercepted the consignment on 24.07.2023 and issued a detention order on 24.07.2023, the...

8. Refund of pre-deposit - ITAT on 21.10.2014 passed remand order - the authorities were required to pass fresh assessment by 31.03.2017 - But, order was not passed by that...

9. Assessment u/s 144C - it is for the revenue to devise its own means and ways to correct the software and pass the final assessment order in accordance with the law. In...

10. Rectification order passed u/s.154 - Period of limitation - In the present case before us there is no controversy about first order or second order but order under...

11. Offence under FEMA - Levy of penalty post compounding orders - We cannot hold petitioners responsible for contravention once the compounding orders have been passed. We...

12. Obligation to pass a draft assessment order u/s 144C (1) - Petitioner asserts that even in partial remand proceedings from the Tribunal, the Assessing Officer (A.O.) is...

13. Refund claim - Period of limitation - Doctrine of merger - importer having registered a ‘Protest’ - The Tribunal held that, "the doctrine of merger" implies that the...

14. Validity of TP order - Period of limitation - Computation period of 60 days given by the taxpayer cannot be faulted with on any ground because from 26.02.2022, the date...

15. Erroneous orders of GST officers - hese acts/omissions of Respondents’ officers is adding to the already overburdened dockets of the Court. Valuable judicial time is...