The Allahabad High Court has recently held that service of an order upon the advocate of an assessee will be deemed service for the purposes of the GST Act as the advocate is an authorized.
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer cannot sit on the armchair of a businessman assessee to replace his business strategy with his own whims.
A division bench of the Court pointed out that the assessment authority should apply its mind while determining whether a taxable event exists for demanding from an assessee more tax than what has been admitted as payable.
A division bench of the Court pointed out that the assessment authority should apply its mind while determining whether a taxable event exists for demanding from an assessee more tax than what has been admitted as payable.