ITAT Ahmedabad ruled that an assessment is invalid if mandatory notice under Section 143(2) was not issued, highlighting Section 292BB’s limitations.
ITAT Rajkot rules on Girishbhai Nanjibhai Solanki case, addressing validity of reopening assessment and notice under sections 143(2) and 148 of Income Tax Act.
Assessing foreign tax credit claim rejected due to Form 67 filing delay. The CIT(A) upheld disallowance for AY 2020-21. Tribunal reviews COVID-19 extensions.
ITAT Bangalore ruled on Deepak Shimoga Padmaraju foreign tax credit claim, denied due to late filing of Form 67 after the due date for the AY 2021-22.
ITAT Delhi rules that filing Form 67 is not mandatory for Foreign Tax Credit (FTC) claims, and procedural violations shouldn’t deny the right to FTC.
ITAT Chandigarh rules that the assessee cannot be denied Foreign Tax Credit (FTC) due to delay in filing Form No. 67.
Karnataka High Court confirms that a reasonable time limit applies to Section 201 orders for non-residents if no specific time limit is prescribed by law, dismissing the CIT appeal.
Delhi High Court restores GST registration appeal for Alufab Ores Pvt Ltd due to improper SCN and missed hearings, granting another chance to contest the cancellation.
ITAT Delhi restored Fiserv India’s appeal, citing CIT(A)’s failure to address adjournment requests. The case will be reconsidered for a fair hearing and review.
ITAT Ahmedabad confirms that fulfilling Section 148 requirements under the Income Tax Act eliminates the need for a separate notice under Section 143(2).
