Articles by this Author
Income Tax
Income Tax
Penalty U/s 271(1)(c) Deleted – Defective Notice Without Specifying Charge Vitiates Proceedings
Income Tax
Income Tax
Audit Alone Not Enough for Section 11 Claim – ITAT Restores Matter for Evidence Verification
Income Tax
Income Tax
CM-Based Addition Deleted – No Evidence Beyond Investigation Wing Information
Income Tax
Income Tax
Section 263 Quashed in Search Case – PCIT Cannot Revise Without Touching U/s 153D Approval
Income Tax
Income Tax
Reassessment Time-Barred Despite TOLA SC Relaxation – Notice Held Void
Income Tax
Income Tax
Reopening Quashed for Non-Supply of Reasons – Entire Assessment Held Void
Income Tax
Income Tax
Penalty U/s 271(1)(b) Deleted – Non-compliance Excused Due to Reasonable Cause (Ignorance & Cash-based Livelihood
Income Tax
Income Tax
Cash Seizure Case: HC Cuts Addition to Actual Seized Amount, Rejects Inflated Estimate
Income Tax
Income Tax
Section 56(2)(viib) Not Applicable to Old Share Application Money – Addition Deleted
Income Tax
Income Tax
Delay Cannot Defeat Justice – Ex-Parte Addition u/s 69 Set Aside for Fresh Examination
Income Tax
Income Tax
Demonetised Cash from Members Not Unexplained: ITAT Upholds Deletion under Section 68
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeal for Non-Prosecution – Must Decide Reopening Validity on Merits
Income Tax
Income Tax
Reopening Cannot Be Quashed Using New Law Retrospectively – Matter Remanded to CIT(A)
Income Tax
Income Tax
