The Court allowed the assessee to seek restoration even after delay in filing revocation application. It held that compliance with pending returns and payment of dues enables reconsideration under ...

The Tribunal held that rejecting the appeal solely due to delay without examining merits was not justified. It condoned the delay and remanded the matter for fresh ...

The Tribunal held that no double deduction was claimed as the provision was already added back in computation. The addition was deleted for being based on incorrect ...

The Court held that a summary in Form DRC-01 cannot substitute a proper show cause notice under Section 73. Proceedings initiated without a valid SCN were set aside as contrary to ...