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All ITAT

Right to Be Heard Must Be Respected; Efforts to Notify Taxpayers Required

January 29, 2025 813 Views 0 comment Print

In the case of Eapen George Vs ITO (ITAT Bangalore), the Tribunal examined the non-resident’s right to be heard during reassessment proceedings and the rejection of additional evidence.

Section 263 notice is invalid if the original order ceases to exist: ITAT Jaipur

January 29, 2025 1938 Views 0 comment Print

Detailed analysis of the ITAT Jaipur decision in Dinesh Kumar Chaurasia Vs ACIT on unexplained investments, Section 263 jurisdiction, and procedural lapses.

Twin conditions are fulfilled: ITAT upheld jurisdiction u/s 263

January 29, 2025 360 Views 0 comment Print

In the matter abovementioned ITAT upheld the jurisdiction u/s 263 exercised by PCIT, is right as twin condition of section 263 are fulfilled.

Non-Submission of documents: ITAT Restores Trust Registration Case to CIT(E)

January 29, 2025 813 Views 0 comment Print

ITAT Mumbai sets aside CIT(E)’s rejection of a trust’s 12A and 80G registration applications due to incomplete documents, restoring the case for reconsideration.

Deduction u/s 43B allowable on taxes paid under protest & settlement of tax disputes

January 29, 2025 1461 Views 0 comment Print

Tribunal ruled that the deduction was valid under Section 43B, as the payments were made in the relevant assessment year after the disputes were settled through the amnesty schemes.

Assessments restored back to CIT(A) due to non-cooperation by assessee: ITAT Ahmedabad

January 29, 2025 528 Views 0 comment Print

ITAT Ahmedabad held that entire assessments has been restored to the file of CIT(A) for de novo consideration since assessee was found to be absolutely non-cooperative and took every step to thwart/stonewall the assessment proceedings.

ITAT Upholds CIT(A) Order deleting Section 40A(3) ₹12.92 Cr Addition

January 29, 2025 954 Views 0 comment Print

ITAT Ahmedabad affirms CIT(A)’s deletion of ₹12.92 crore tax addition under Section 40A(3), relying on past gross profit rates and valid agricultural purchases.

Co-op Credit Society Without Banking License Eligible for 80P(2) Deduction: ITAT Mumbai

January 29, 2025 591 Views 0 comment Print

In the matter abovementioned ITAT allowed appeal of the assessee by holding that assessee is eligible for claim of deduction u/s.80P(2)(a)(i) that all its income is from members.

Addition Under Section 56(2)(vii)(b) Without DVO Valuation Invalid

January 29, 2025 4602 Views 0 comment Print

ITAT Ahmedabad held that addition under section 56(2)(vii)(b) of the Income Tax Act without referring valuations of property to DVO as per the provisions of sec-50C of the Income Tax Act is liable to be deleted. Accordingly, appeal allowed.

No fair opportunity provided to assessee in explaining addition of 14.74 CR: ITAT restored matter to AO

January 29, 2025 555 Views 0 comment Print

Before ITAT it was submitted by assessee that both the lower authorities have erred in deciding the appeal ex-parte. Revenue also admitted that orders of lower authorities were ex-parte.

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