Courts: ITAT Kolkata
1,704 articlesIncome Tax
Income Tax
No 143(2), No Reassessment: ITAT Strikes Down ₹2.35 Cr Addition- AO Can’t Use the Return & Skip the Notice
Income Tax
Income Tax
ITAT Kolkata Deletes Section 69A Rs. 11 Lakh Addition on Accommodation Entry
Income Tax
Income Tax
No Incriminating Material, No 153A Additions: ITAT Quashes ₹2.71 Cr
Income Tax
Income Tax
Assessment Void: ITAT Quashes Assessment as ITO Lacked Jurisdiction Above ₹30 Lakh Income Limit
Income Tax
Income Tax
Income Tax Jurisdiction Defect: ACIT Cannot Issue 148 Notice Below ITO’s Prescribed Monetary Limit
Income Tax
Income Tax
143(2) Notice Invalid: ITAT Quashes Assessment Due to Lack of ITO’s Inherent Jurisdiction
Income Tax
Income Tax
No Exempt Income, No 14A Disallowance: ITAT Rejects Addition and Share Capital Challenge
Income Tax
Income Tax
ITAT Kolkata Holds Forex Derivative Loss is NOT Speculative – Allowed as Normal Business Loss
Income Tax
Income Tax
ITAT Kolkata Quashes Assessment for Invalid 143(2) Notice Issued in Wrong Format
Income Tax
Income Tax
Jurisdiction Defect: ITAT Voids Entire Assessment Where 143(2) Notice Ignored CBDT Mandatory Instructions
Income Tax
Income Tax
Search Assessment Quashed: Why IT Act Section 153A Requires an Actual Search on the Assessee
Income Tax
Income Tax
ITAT Deletes Addition on Alleged Shell Company Funds as AO Failed to Prove Transaction
Income Tax
Income Tax
Reassessment notice u/s. 148 quashed as being barred by limitation
Income Tax
Income Tax
