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This Court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.
Assessee falls within the second and fourth category analysed by the Hon'ble Supreme Court. Respectfully following the above view by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Supra). Tribunal held t
The assessee is engaged in the business of manufacture and sale of coir mats and mattings. For the assessment year 2007-08, the return filed by the assessee was accepted and a refund was also granted. The assessee was called upon to produce the balan
The letting of the buildings is inseparable from the letting of the said machinery, plant or furniture, and the intention is to carry on the business of letting out the commercial property and carrying out complex commercial activity and getting rent
It is admitted that no notice in the first instance ought to have been issued to the Petitioner, who is a practising advocate. The Commissioner GST is directed to issue clear instructions to all the officers in the GST Commissionerates in Odisha that
Adjustment of refund is in excess of 20% against outstanding demand payable which is contrary to the guidelines contained in the Office Memorandum, dated 29.02.2016, issued by the Central Board of Direct Taxes.
Revenue Authorities have erred in not granting the benefit of the Treaty to the assessee just for the reason that the assessee has not submitted the Tax Residency Certificate from Austria.
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