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Sandeep Jain

Latest Posts by Sandeep Jain

Time-Barred Assessment under Section 153C: Judicial Precedents

September 5, 2025 819 Views 0 comment Print

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.

Consolidated Satisfaction Note under Section 153C Held Invalid

September 5, 2025 546 Views 0 comment Print

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.

Draft Submissions: No Specific Default Date, No Section 271(1)(b) Penalty

February 25, 2025 1578 Views 0 comment Print

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.

Draft Submissions on Section 148A(b) Notice Issued Based on wrong Information

December 7, 2024 6066 Views 0 comment Print

Written submission against wrong cash deposit notice under Section 148A(b), highlighting errors and lack of independent inquiry.

Draft Submission- No Section 271(1)(c) penalty when no specific limb been mentioned

April 23, 2024 7938 Views 0 comment Print

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 […]

Sample Grounds for ITAT Appeal: Condonation of Delay under Sec. 249(3) Post CIT(A)’s Rejection

March 8, 2024 11154 Views 0 comment Print

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.

Draft Format of letter for filing objection to Section 148 Income Tax notice

February 6, 2024 25686 Views 0 comment Print

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.

Mere cash deposited with bank is not a prima facie belief for escapement of Income

April 20, 2023 9147 Views 1 comment Print

Learn why mere cash deposits arent enough for reopening assessments. Analysis of tangible material requirement and legal implications for accurate income evaluation.

Cash withdrawn and redeposit is not income from Undisclosed Sources

April 15, 2023 8880 Views 0 comment Print

Learn why cash withdrawn and redeposit is not considered income from undisclosed sources. Explore draft submissions backed by key judgments and legal insights.

Sufficient time to comply with section 143(2) notice & valid notice u/s 142(1)(ii) is mandatory

April 6, 2023 14898 Views 0 comment Print

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.

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