ITAT Raipur followed Supreme Court and Delhi High Court precedents, including ACIT vs Hotel Blue Moon and Shaily Juneja vs ACIT, ruling that reassessment without service of Section 143(2) notice is ...

ITAT deletes ₹2936 Cr penalty on CGTMSE, affirming its charitable nature and ruling proviso to Section 2(15) inapplicable. Prior ITAT rulings ...