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ITAT quashes CIT (Appeals) order on suo motu enhancement of the additions citing non-issue of Show Cause Notice under Sec.251(2) procedure.
ITAT Agra has held that the CIT(A) cannot enhance income without issuing a prior show-cause notice to the assessee. In the case of Simrah Builders (AY 2018–19), the Tribunal quashed the ₹54.50 lakh enhancement as it violated Section 251(2) and principles of natural justice. The assessee’s appeal was allowed purely on this legal ground.
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Due date for filing appeal under GST-Section 107
Learn about the due dates and timelines for filing an appeal under Section 107 of the GST Act. This article outlines the procedure, authority involved, and the importance of timely action to safeguard your rights under GST.
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ITAT quashes CIT (Appeals) order on suo motu enhancement of the additions citing non-issue of Show Cause Notice under Sec.251(2) procedure.
ITAT Agra has held that the CIT(A) cannot enhance income without issuing a prior show-cause notice to the assessee. In the case of Simrah Builders (AY 2018–19), the Tribunal quashed the ₹54.50 lakh enhancement as it violated Section 251(2) and principles of natural justice. The assessee’s appeal was allowed purely on this legal ground.
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Central Goods and Services Tax Act, 2017: Power to Grant Exemption (Section 11)
Section 11 of the Central Goods and Services Tax Act, 2017 empowers the Government to grant tax exemptions in public interest. It outlines general, special, and conditional exemptions based on Council recommendations.
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Central Goods and Service Tax 2017: Composition of levy (Section 10)
Section 10 of the CGST Act provides a simple Composition Scheme for small taxpayers. It allows payment of GST at a lower fixed rate with minimal compliance. This article explains eligibility, limits, and key conditions of the scheme.
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CBDT extends due date for furnishing return of income for the financial year 2024-25
CBDT has extended the Tax Audit Report due date for FY 2024–25 to 31st October 2025. This applies to assessees under Section 139(1) read with Section 44AB. A formal notification will follow soon as per the CBDT press release.
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Central Goods and Service Tax 2017: Levy and Collection of Tax Under GST (Section 9 )
Section 9 of the CGST Act explains the levy of GST on intra-State supplies and prescribes rates based on GST Council recommendations. It excludes alcoholic liquor and certain ENA products from the GST scope. The section also provides for the Reverse Charge Mechanism.
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Central Goods and Service Tax 2017: Scope of Supply & Tax Liability on Composite and Mixed Supplies (Section 7 & 8 )
Section 7 of the CGST Act defines what constitutes a supply under GST. Section 8 explains how composite and mixed supplies are taxed. Together, they clarify the scope of supply and its tax treatment.
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