ITAT Pune rules that ex-parte appellate orders under Section 250(6) must contain reasoned decisions on merits, not mere dismissal for non-prosecution. Key implications for tax litigation.
ITAT Chandigarh holds that re-opening under Section 147 requires more than portal data; AO must possess concrete material to form belief of escaped income.
ITAT Mumbai holds that penalty proceedings under Section 270A of the Income Tax Act are independent of quantum proceedings, requiring separate examination of explanations.
High Court of Telangana holds that unsigned GST assessment orders and show cause notices are void ab initio for non-compliance with Rule 26(3) of CGST Rules, 2017.
ITAT Delhi holds that approval under Section 153D must be granted separately for each assessment year with independent application of mind, invalidating mechanical or composite approvals.