ITAT Cochin sends penalty case back to AO as CIT(A) failed to address immunity plea for late Form 28 filing.
ITAT Cochin rules that income tax notices via ITBA portal are invalid, remands Narayana Sales’ business expense disallowance case for fresh hearing.
ITAT Cochin remanded the case of Malanadu Co-op Bank on penalty immunity under Section 270A, directing AO to review the application on merits.
Key highlights of the ITAT Cochin order in Premalatha Korottoliprasantham Vs ITO for AY 2017-18, addressing non-filing of returns and cash deposits during demonetisation.
ITAT Cochin remands ₹70.25 lakh foreign remittance case, citing lack of reasoning in CIT(A) order. Case to be reconsidered following principles of natural justice.
ITAT Cochin remands case after CIT(A) dismisses appeal without considering additional evidence under Rule 46A in an unexplained money addition dispute.
ITAT Cochin remands case for fresh hearing after CIT(A) dismissed appeal without considering the explanation for a 30-day delay in filing.
ITAT Cochin remanded Baiju Kabeer’s case to CIT(A) for reassessment, citing lack of opportunity to explain cash deposits. Review the details of the judgment here.
ITAT Cochin rules AO’s assessment must be both erroneous and prejudicial to revenue for S.263 proceedings. Delay condoned; appeal allowed for Kool Home Builders.
ITAT Cochin dismisses duplicate appeal filed by Revenue against Geojit Financial Services Ltd. for AY 2018-19, ruling it as infructuous and not maintainable.
