Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
Section 149(1)(b) Conditions Unmet: Reopening and Adhoc Profit Addition Quashed – ITAT Kolkata
Income Tax
Income Tax
Reopening Beyond 3 Years Quashed: PCIT (Not PCCIT) Approval U/s 151(ii) Invalid – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Festival Donations Allowed u/s 37(1); No 40A(ia) Disallowance Below TDS Limit; Interest Addition Upheld: ITAT Kolkata
Income Tax
Income Tax
Assessment Quashed: Sec 143(2) Notice Not in CBDT Format per 23.06.2017 Instruction – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted as Identity, Creditworthiness & Genuineness Established – ITAT Kolkata
Income Tax
Income Tax
Reopening Quashed: Mechanical Sec 151 Approval Invalid; Rubber-Stamp Sanction Cannot Sustain Sec 147 – ITAT Kolkata
Income Tax
Income Tax
NFAC Reassessment Void Without Sec 151A Notice – Assessment & 271(1)(c) Penalty Deleted – ITAT Kolkata
Income Tax
Income Tax
Section 68 Addition Deleted for Want of Cross-Examination; Three Ingredients Proved – ITAT Kolkata
Income Tax
Income Tax
Reopening Invalid: Sec 148 Notice Before Sec 151 Approval Communication – Jurisdictional Defect Fatal – ITAT Kolkata
Income Tax
Income Tax
Borrowed Satisfaction and Mechanical U/s 151 Approval Invalidate 147 Reopening – ITAT Kolkata
Income Tax
Income Tax
Cash Deposits Cannot Be Treated as Unexplained Under Presumptive Tax Scheme: ITAT Kolkata
Income Tax
Income Tax
ITAT Kolkata Quashed Reopening Because It Was Based on Mere Change of Opinion
Income Tax
Income Tax
ITAT Kolkata – Exemption U/s 10(38) Allowed; AO Cannot Alter Cost of Acquisition in Year of Sale
Income Tax
Income Tax
