Courts: ITAT Raipur
321 articlesIncome Tax
Income Tax
Technical Delays Cannot Deny Substantive Justice – CIT(A) Must Hear Appeals on Merits
Income Tax
Income Tax
Exemption u/s 11 and 12 could not be denied to Charitable Trust if Audit Report was filed by extended due date even if after the filing of ITR
Income Tax
Income Tax
Unsigned Approval Fatal: ITAT Raipur Quashes Reassessment as Void ab Initio
Income Tax
Income Tax
Less than 15-Day Notice Violates Natural Justice: ITAT Set Aside CIT(A) Order
Income Tax
Income Tax
Limited Scrutiny Breach: AO Cannot Travel Beyond Statutory Scope – ITAT Raipur
Income Tax
Income Tax
ITAT Raipur Condoned 109-Day Delay Caused by Form 35 Email Issue
Income Tax
Income Tax
CIT(A) Cannot Dismiss Appeals Mechanically: ITAT Raipur Restores Penalty Appeal
Income Tax
Income Tax
No Section 147 Reopening on Third-Party Search Material: ITAT Raipur
Income Tax
Income Tax
Extraordinary Delays due to COVID & procedural hurdle Can Be Condoned: ITAT Raipur
Income Tax
Income Tax
CIT(A) Has No Power to Remand in 201 Proceedings -SECL’s Multi-Crore TDS Dispute Sent Back
Income Tax
Income Tax
CPC Exceeded Powers: Section 143(1) Adjustment on Insurance Policy Quashed
Income Tax
Income Tax
ITAT Raipur Sets Aside Penalty for Lack of Adequate Hearing
Income Tax
Income Tax
ITAT Raipur Remands Penalty Appeals for Fresh Hearing on Natural Justice Grounds
Income Tax
Income Tax
