Gauhati High Court ruled in favor of petitioner Bitu Paul, setting aside a tax demand order issued under Section 73 of the Assam Goods and Services Tax (AGST) Act, 2017. The petitioner, engaged in ...

ITAT Delhi held that re-assessment notice issued under section 148 of the Income Tax Act and sent to unrelated e-mail address is regarded as never served to assessee and hence re-assessment order ...