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PAN Linking Error by bank Leads to Addition: ITAT Directs reconsideration

December 2, 2024 1002 Views 0 comment Print

ITAT directs fresh examination in Ambasa Babansa Raibagi case due to PAN linking error, remitting the Rs. 25.66 lakh addition back to AO.

Addition on account of cash deposit: ITAT Orders Fresh Assessment  

December 1, 2024 6138 Views 0 comment Print

ITAT Surat remands Mahesh Desai’s appeal to AO, allowing him to substantiate cash deposits after prior ex parte decisions, upholding fair hearing principles.

Section 249(4) cannot be invoked In absence of pre-existing liability to pay advance tax 

December 1, 2024 879 Views 0 comment Print

ITAT Hyderabad sets aside CIT(A) order, clarifying that Section 249(4) cannot apply when no advance tax liability exists. Appeal to be reviewed on merits.

ITAT Reduces Commission Income Addition to 0.50%

December 1, 2024 1515 Views 0 comment Print

ITAT Surat lowers commission income rate for Nanak Motumal Pherwani to 0.50% on bank transactions, aligning with reasonable industry standards in cheque discounting.

ITAT condones Delay in Form 10B Filing due to health issues

December 1, 2024 846 Views 0 comment Print

ITAT Bangalore condones a delay in tax audit filing due to trustee’s illness, directing further assessment per CBDT’s order for tax benefit eligibility.

ITAT Allows Timely Employer PF/ESI Contributions Deduction

December 1, 2024 1008 Views 0 comment Print

ITAT Bangalore allows deduction for timely employer PF/ESI contributions in Blue Moon Enterprises case, limiting disallowance to delayed employee contributions.

Reassessment order quashed as mandatory requirement of notice u/s. 143(2) not complied

November 30, 2024 2019 Views 0 comment Print

ITAT Chandigarh held that reassessment order under section 147 of the Income Tax Act cannot be passed without compliance with mandatory requirement of notice under section 143(2) of the Income Tax Act. Thus, order passed u/s. 144 r/w 147 set aside.

Disallowance u/s. 37 matter remitted back to CIT(A) for fresh consideration: ITAT Bangalore

November 30, 2024 822 Views 0 comment Print

ITAT Bangalore remitted the matter back to CIT(A) so that assessee can file necessary documents with regard to disallowance made under section 37 of the Income Tax Act as order was passed by CIT(A) without adjourning the matter as sought by assessee.

Belated appeal before CIT(A) dismissed without an opportunity of being heard not justified

November 30, 2024 1380 Views 0 comment Print

ITAT Bangalore held that dismissal of appeal by CIT(A) merely because the same was filed belatedly not justified as CIT(A) failed to grant an opportunity of being heard to the assessee so as to the grounds for condonation.

Excess interest charged due to wrong due date deleted: ITAT Delhi

November 30, 2024 825 Views 0 comment Print

ITAT Delhi held that CPC wrongly processed return by considering due date as 5th August instead of 31st October. Accordingly, interest charged under section 234A of the Income Tax Act deleted and interest charged under section 234B altered.

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