Home Highlights February 2013 Year 2013 This

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1. Best judgement assessment - GSTR returns were not filed by the petitioner within the prescribed time limit - At any cost, the right to file the returns cannot be taken...

2. Penalty u/s.271AAB - Belated filing of regular return after search - Penalty cannot be levied u/s.271AAB of the Act, in respect of income disclosed in regular return of...

3. Revised return - original return of income was filed within time - Revised return is a loss return which should have been filed within the time specified u/s 139(3) of...

4. Seeking withdrawal of best judgment assessment orders passed - return filed within (granted extended) time or not - If that were to be so, though the period of 30 days...

5. Penalty u/s 271FA - assessee failed to file Annual Information Return (AIR) within the prescribed time limit, as specified in section 285BA read with rule 114E of the...

6. Extension of time in Filing of annual return by Limited Liability Partnerships (LLPs) - Circular

7. Levy of penalty u/s 271FA - failure of the appellant in furnishing AIR in time - appellant had not established any reasonable cause for not filing AIR within time -...

8. The case involved denial of exemption u/s 11 due to late filing of return. The department argued return must be filed u/s 139(1) to claim exemption u/s 11. An amendment...

9. Condonation of delay in filing returns - due to ill-health, returns (GSTR-3B) could not be filed within the time prescribed by the second respondent - The petitioner,...

10. The issue pertained to the validity of filing a revised return after the prescribed time limit. The High Court set aside the Tribunal's order, stating that after the...

11. The case pertains to the jurisdiction of impugned orders under the U.P.G.S.T. Act, 2017, and the time limitation u/s 73 and Section 44 of the Act. The key points are:...

12. Levy of penalty u/s. 272A(2)(k) - belated filing of TDS returns u/s. 200(3) r.w.r. 31A - there is reasonable cause in not filing its TDS returns within prescribed time -...

13. Levy of penalty u/s 271(1)(c) - Capital gain on sale of property - Allegation of the AO that, return of income has not been filed voluntarily - There was a reasonable...

14. Imposition of penalty - non-filing of Annual Return containing details of inputs for the period 2004-05 - other than the non-filing of return, no other allegation has...

15. Penalty u/s 271FA - failure to file AIR - mandatory requirements of Section 285 BA calling upon the petitioners to file the returns within a period of 60 days from the...