ITAT Bangalore rules that a CIT(A) cannot dismiss an appeal ex-parte for non-compliance. The court sets aside the order, instructing the CIT(A) to re-hear the case on its merits.
Read the full ITAT Indore order on an assessee’s appeal dismissed for a 3-year delay. The court examined reasons for the late filing and rejected the plea for condonation.
The ITAT Ranchi has ruled that an Assessing Officer cannot reopen an assessment based on “reason to suspect,” distinguishing it from “reason to believe.”
The ITAT Chandigarh ruled that a penalty notice without a specific charge is invalid, leading to the deletion of a penalty under Section 271AAB.
The ITAT Chandigarh deleted additions under Section 153A, ruling that an assessment cannot be reopened without incriminating material found during a search.
The Mumbai ITAT ruled that under Section 50C(3), the stamp duty value prevails over a higher DVO valuation. Learn how this impacts capital gains tax.
A Chandigarh hospital’s Rs.3.91 crore tax addition is remanded for reassessment after a faulty software report skewed patient data, causing a major tax dispute.
ITAT Mumbai rules that a lack of response to notices cannot justify a disallowance under Section 40A(2)(b). The AO must prove payments are excessive.
ITAT Bangalore rules that CIT(A) cannot dismiss an appeal for non-prosecution, setting aside an order in the case of Yasmeen Shaikh vs. ITO and remanding the matter for fresh adjudication.
ITAT Delhi deletes credit card addition and remands the mutual fund investment issue for fresh verification in the case of Promilla Mathur vs. CIT.
