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Due to short gap between three notices CIT(A) directed to give one more opportunity of being heard

September 2, 2024 402 Views 0 comment Print

ITAT Jaipur held that there was short gap between three notices issued as say the opportunities granted hence it a fit case were one more opportunity should be granted in the proceedings before CIT(A), to enable the assessee to represent his appeals.

No revisional jurisdiction u/s. 263 as issue examined during assessment proceeding: ITAT Ahmedabad

September 2, 2024 612 Views 0 comment Print

ITAT Ahmedabad held that revisional jurisdiction u/s. 263 of the Income Tax Act not justifiable as AO had examined the issue in the course of assessment proceeding.

Penalty u/s. 272A(1)(d) not imposable when assessment completed u/s. 143(3): ITAT Raipur

September 2, 2024 5457 Views 0 comment Print

ITAT Raipur held that penalty imposed under section 272A(1)(d) of the Income Tax Act unjustified when an assessment has been completed under section 143(3) of the Income Tax Act.

ITAT deletes Bogus Purchase Additions as Purchase Legitimacy proved

September 2, 2024 1374 Views 1 comment Print

ITAT Ahmedabad deletes Bogus Purchase Additions as revenue authorities failed to provide contradicting evidence to disprove genuineness of transactions

PCIT’s Revision Jurisdiction Time-Barred: Two-Year Limit Starts from Original Assessment, Not Reassessment

September 1, 2024 891 Views 1 comment Print

ITAT Kolkata ruled that PCIT’s revision under section 263 was time-barred as it exceeded the limitation period, invalidating the assessment revision.

Block Period for Section 153C Proceedings Starts from AO’s Receipt of Non-Searched Person’s Documents

September 1, 2024 858 Views 0 comment Print

ITAT Ahmedabad quashes assessment for AY 2011-12 in Ushaben Jayantilal Patel vs ITO case, ruling on jurisdiction and procedural errors.

CA Wife’s Health Not Grounds for condonation of Delay in Filing Appeal: ITAT Vizag

September 1, 2024 5055 Views 0 comment Print

Assessee has not properly explained delay and her only contention is Chartered Accountant’s wife was not well that itself is not a valid ground to condone delay of 275 days

TCS allowed to entity conducting business even if liquor license is in the name of other person: ITAT Bangalore

August 31, 2024 1371 Views 0 comment Print

ITAT Bangalore held that TCS credit is allowed to the entity conducting the business, irrespective of the fact that the liquor license was in the name of another person. Accordingly, TCS credit allowed.

Failure to conduct enquiry resulted into order being erroneous and prejudicial hence revision u/s. 263 sustained

August 31, 2024 837 Views 0 comment Print

ITAT Ahmedabad held that assessment order passed by AO without conducting adequate inquiry is erroneous and prejudicial to the interest of revenue and hence revisionary proceeding under section 263 rightly invoked by PCIT.

Trust granted one more opportunity to represent correct fact for registration u/s. 12AB of Income Tax Act

August 31, 2024 1023 Views 0 comment Print

ITAT Jaipur held that with regard to the issue of registration u/s. 12AB of the Income Tax Act, the assessee require one more opportunity to represent the correct fact and produce the registration certificate under Rajasthan Public Trust Act.

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