AY 2015-16 assessment under Section 153C held time-barred. Judicial rulings confirm six-year limit runs from handing over of seized documents to AO.
Learn why a consolidated satisfaction note for multiple assessment years is legally invalid under Section 153C of the Income Tax Act, based on recent court rulings.
Appeal against penalty under Section 271(1)(b) citing ill health, lack of awareness of Faceless Scheme, and procedural lapses. Request for deletion based on valid grounds.
Written submission against wrong cash deposit notice under Section 148A(b), highlighting errors and lack of independent inquiry.
Grounds of Appeal related to the penalty imposed u/s 271(1)(c) of the Act , 1961 AY 2015-16 1. In the facts and circumstances of the case the Ld. Jurisdictional AO is not justified in imposing penalty of 6,54,050.00 on the assessee which is illegal and imposed in a most arbitrary manner and assessee denies her […]
Explore sample grounds of appeal for condonation of delay before ITAT after rejection by CIT(A), NFAC, New Delhi. Legal analysis of errors and sufficient causes presented by the assessee.
Learn how to draft a letter objecting to a notice under Section 148 of the Income Tax Act, 1961. Understand the legal aspects, necessary documentation, and key considerations.
Learn why mere cash deposits arent enough for reopening assessments. Analysis of tangible material requirement and legal implications for accurate income evaluation.
Learn why cash withdrawn and redeposit is not considered income from undisclosed sources. Explore draft submissions backed by key judgments and legal insights.
Ensure sufficient time for compliance with Section 143(2) notice and the mandatory issuance of valid notices under Section 142(1)(ii). Understand the legal implications and the possibility of nullifying the assessment if proper procedures are not followed. Stay informed to protect your rights in tax assessments.