Courts: ITAT Jaipur
Find latest ITAT Jaipur judgments, orders and case laws on income tax covering assessments, additions, deductions, exemptions, capital gains, reassessment, TDS and penalties.
Addition on debatable and controversial issue is beyond the scope of section 143(1)
Penalty u/s 271(1)(c) not leviable as addition made on account of difference of opinion
Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
Company Is a Separate Legal Entity despite Majority Shareholding / Directorship by Assessee
There cannot be second round of Section 271(1)(b) penalty for same default
Order passed after due application of mind cannot be subjected to proceeding u/s. 263
No penalty on income voluntarily declared in ROI after receipt of section 148 notice
Section 271D cannot be imposed after expiry of larger period of limitation
Registration under 12AA granted as activities carried are not in nature of trade, commerce or business
ITAT allows Appeal filed manually but not electronically due to Technical issues
Addition unsustainable as SCN issued by DRI lacks jurisdiction
Rs. 20000 Limit under section 269SS & 269T is person wise
Once penalty for non-maintenance of books is levied then penalty for not getting books audited not leviable
Penalty for not getting books audited not leviable once penalty for non-maintenance of books levied
ITAT Jaipur judgments and orders cover numerous issues arising in income-tax assessments and appeals. This page brings together Tribunal decisions relating to additions, deductions, exemptions, capital gains, business income, unexplained income, reassessment, TDS, penalties, limitation and procedural matters. Taxpayers, businesses, Chartered Accountants, advocates and consultants can use this collection to research ITAT Jaipur case laws and locate precedents relevant to their disputes. TaxGuru provides access to recent and significant earlier ITAT Jaipur decisions published on the website, helping readers follow developments in direct tax jurisprudence.
