« From the Courts » Open DEMAT Account in 24 hrs  Allahabad HC Orders GSTN to Modify Portal within 1 Month to Allow Appeals Even When Disputed Tax Shows Nil  Statement Recorded By High Courts Can't Be Later Contradicted By Counsel : Supreme Court  Karnataka High Court restrains Bengaluru-based Institute of Chartered Tax Practitioners India from enrolling candidates for its courses  Attachment on Cash Credit of Assessee under GST Act: Delhi HC directs Bank to Comply Instructions to Vacate  Income Tax Addition Made Towards Unsubstantiated Share Capital Is Eligible For Section 80-IC Deduction: Delhi High Court  Inordinate delay in income tax appeal hearings  Income Tax leviable on Tuition Fee in the Year of Rendering of Services: ITAT  Supreme Court invoked its power under Article 142 of Constitution to validate notices issued under section 148 as notices issued under section 148A. However the same shall be subject to amended provisions of section 149.  ITAT refuses to stay tax demand on former owner of Raw Pressery brand  Bombay HC sets aside rejection of refund claims by GST authorities  [Income Tax Act] Faceless Assessment Scheme does not take away right to personal hearing: Delhi High Court «  A sale-cum-lease back transaction with APSEB cannot be... SC: Tax tribunal must rectify mistake if it causes harm to... » The issue of notice under s. 143 (2) is mandatory for block assessment proceedings December, 05th 2007 ACIT vs. Aurangabad Holiday Resorts (ITAT Pune) (i) The issue of notice under s. 143 (2) is mandatory for block assessment proceedings. If notice u/s 143 (2) is not issued, the assessment order passed u/s 158BC is not valid. (ii) Where there is a conflict between the Special Bench of the ITAT and a non-jurisdictional High Court, the High Court decision has to be followed. Godavari Devi Saraf 119 ITR 589 (Bom) reconciled with Thana Electricity 206 ITR 727 (Bom) and followed. (iii) Where the appeal is decided on a preliminary issue, not necessary to decide the other issues in the appeal. Note: The Tribunal followed the decision of the Gauhati High Court in Bandana Gogoi vs. CIT 289 ITR 28 (Gau) instead of the ITAT Lucknow Special Bench in Naval Kishore vs. DCIT 87 ITD 407. See also:Atul Glass Industries vs. DCIT (ITAT Delhi), Vin Vish Corporation vs. ACIT (ITAT Mumbai) & Tulika Mishra vs. JCIT (ITAT Delhi).