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Mahendra Gargieya
Mahendra Gargieya

Mahendra Gargieya 's Profile

Member Since: 17 May 2020
Total Posts: 34
Qualification: LL.B / Advocate
Location: Jaipur, Rajasthan, IN
Company: Mahendra Gargieya & Associates
Designation: Director
Website:

Mahendra Gargieya 's Posts

1. Order passed after due application of mind cannot be subjected to proceeding u/s. 263
573 Views | 0 comment | Published: 12 May 2023 | Posted Under: Income Tax |
2. No penalty on income voluntarily declared in ROI after receipt of section 148 notice
8,037 Views | 0 comment | Published: 12 May 2023 | Posted Under: Income Tax |
3. Section 271D cannot be imposed after expiry of larger period of limitation
1,206 Views | 0 comment | Published: 12 May 2023 | Posted Under: Income Tax |
4. CIT cannot initiate proceedings with a view to start fishing & roving enquiries
615 Views | 0 comment | Published: 25 Mar 2023 | Posted Under: Income Tax |
5. Show cause notice issued in routine manner cannot be considered a valid notice
4,032 Views | 0 comment | Published: 21 Dec 2022 | Posted Under: Income Tax |
6. Section 263 cannot be invoked to correct section under which penalty is leviable
1,482 Views | 0 comment | Published: 14 Dec 2022 | Posted Under: Income Tax |
7. ITAT deletes section 14A disallowance enhanced by CIT(A)
720 Views | 0 comment | Published: 27 Oct 2022 | Posted Under: Income Tax |
8. Monetary Appeal filing limit – Stay does not mean end of Income Tax prosecution
765 Views | 0 comment | Published: 27 Oct 2022 | Posted Under: Income Tax |
9. Self certified copies of documents sufficient for claiming section 12AA exemption
1,899 Views | 0 comment | Published: 04 Oct 2022 | Posted Under: Income Tax |
10. Interest cannot be disallowed if interest free funds exceed interest bearing funds
1,944 Views | 0 comment | Published: 04 Oct 2022 | Posted Under: Income Tax |
11. Assessment order passed against dead assessee is invalid: HC
1,413 Views | 0 comment | Published: 16 Sep 2022 | Posted Under: Income Tax |
12. Section 263 cannot be invoked if assessment order is not erroneous but is prejudicial to Revenue
3,639 Views | 0 comment | Published: 17 Aug 2022 | Posted Under: Income Tax |
13. ITAT deletes addition for New Electricity Connection charges
1,263 Views | 0 comment | Published: 04 Aug 2022 | Posted Under: Income Tax |
14. Section 148A notice not sustainable if alleged income chargeable to tax is less than Rs. 50 Lakh
1,347 Views | 0 comment | Published: 25 Jul 2022 | Posted Under: Income Tax |
15. Section 271AAB penalty not valid if AO not mention specific default of assessee
1,305 Views | 0 comment | Published: 30 Jun 2022 | Posted Under: Income Tax |
16. Amendment to Section 36(1)(va) & 43B by Finance Act, 2021 applicable from AY 2021-22
4,644 Views | 0 comment | Published: 30 Jun 2022 | Posted Under: Income Tax |
17. ITAT deletes addition for difference in 26AS & book & surprised with addition by choose & pick
22,008 Views | 1 comment | Published: 13 May 2022 | Posted Under: Income Tax | ,
18. TDS not deductible on services rendered outside India by Non-Residents
24,837 Views | 0 comment | Published: 21 Apr 2022 | Posted Under: Income Tax |
19. ITAT deletes disallowance of employees contribution towards PF & ESI paid belatedly
3,672 Views | 0 comment | Published: 14 Apr 2022 | Posted Under: Income Tax |
20. Section 148 Assessment instead of under Section 153A/153C- HC Grants Stay
2,847 Views | 0 comment | Published: 25 Mar 2022 | Posted Under: Income Tax |
21. Faceless Assessment: Stay Granted by HC as order was passed without hearing the petitioner
1,056 Views | 0 comment | Published: 25 Mar 2022 | Posted Under: Income Tax |
22. Only Profit Element in Sale can be treated as income not the Entire sale consideration
2,310 Views | 0 comment | Published: 23 Feb 2022 | Posted Under: Income Tax |
23. Depreciation being a statutory allowance and hence cannot be restricted on the basis of personal use
1,182 Views | 0 comment | Published: 27 Jan 2022 | Posted Under: Income Tax |
24. ITAT deletes addition for cash deposit bank as same were duly explained by Assessee
3,480 Views | 0 comment | Published: 08 Dec 2021 | Posted Under: Income Tax |
25. Section 292BB of Income Tax Act cannot be given a retrospective effect
927 Views | 0 comment | Published: 03 Dec 2021 | Posted Under: Income Tax |
26. Recovery in cash from Sundry Debtors duly examined by AO- Assumption of jurisdiction u/s 263 by PCIT invalid
2,514 Views | 0 comment | Published: 23 Sep 2021 | Posted Under: Income Tax |
27. ITAT quashes section 147/148 proceeding as reasons to believe not existed anymore
4,542 Views | 0 comment | Published: 15 Sep 2021 | Posted Under: Income Tax |
28. Large share premium: CIT cannot initiate proceedings to start fishing & roving enquiries
1,923 Views | 0 comment | Published: 15 Sep 2021 | Posted Under: Income Tax |
29. S. 56(2)(vii)(b)(ii) cannot be applied prior to A.Y. 2014­-15; allotment letter constituted a complete agreement
13,218 Views | 0 comment | Published: 14 Sep 2021 | Posted Under: Income Tax |
30. ITAT directs CIT(A) to admit additional evidences
1,443 Views | 0 comment | Published: 08 Sep 2021 | Posted Under: Income Tax |
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