The Tribunal reiterated that the PCIT cannot expand the scope of assessment beyond the reasons recorded by the AO during the reassessment process. Thus, any claims regarding non-verification of the other issues raised by the PCIT could not justify overturning the AO’s assessment.
ITAT Ahmedabad held that the severance compensation received by the employee is a capital receipt and the same is not chargeable to tax under Section 17(3) of the Income-tax Act, 1961.
CIT(A) held that as per Section 5 of the Act , if an individual is residing for more than 183 days in India he would be considered as Resident in India and his entire global income would be taxable in India. Being aggrieved, the present appeal is filed.
ITAT Ahmedabad held that the applicability of Section 13 of the Income Tax Act should only be examined during assessment and not at the registration stage under Section 12A of the Income Tax Act. Accordingly, CIT(E) directed to evaluate the application afresh.
ITAT Bangalore directs fresh adjudication after non-appearance due to hearing notices sent to a non-communication email. Assessee’s appeal allowed for statistical purposes.
ITAT Bangalore condones 140-day delay in filing an appeal due to incorrect advice from a tax consultant, allowing the case to be heard on merit.
ITAT Bangalore allows Vikas Co-operative’s appeal, stating addition under Section 69A cannot be made solely on the basis of not accepting demonetized currency.
ITAT Bangalore rules CIT(A) cannot dismiss an income tax appeal on limitation grounds after con-doning the delay. Case remitted for fresh consideration.
ITAT directs fresh adjudication in Prakruthi Mahila Credit Society vs ITO case after 5 rapid notices were issued by CIT(A) within 40 days, disregarding Form 35 facts.
ITAT condones 19-day delay in Geetha Gopalan vs DCIT due to outdated email address and remits case to CIT(A) for fresh adjudication. Appeal allowed for statistical purposes.
