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Penalty order passed in the name of death person after death is invalid

Case Name : Sri. Varadarajan Narayan Aiyar Vs ITO (ITAT Bangalore)
Appeal Number : ITA No. 91/Bang/2023
Date of Judgement/Order : 02/05/2023
Related Assessment Year : 2017-18
Courts : All ITAT (14938) ITAT Bangalore (1081)
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Penalty u/s 271E leviable as reasonable cause for non-complying with section 269T not shown

Case Name : Sandeep Kaur Gill Vs JCIT (ITAT Raipur)
Appeal Number : ITA No. 63/RPR/2022
Date of Judgement/Order : 28/04/2023
Related Assessment Year : 2015-2016
Courts : All ITAT (14938) ITAT Raipur (101)
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Mere proving identity of creditor is insufficient, genuineness of transaction is also to be proved

Case Name : Anup Trade And Transport (P) Limited Vs DCIT (ITAT Guwahati)
Appeal Number : ITA No. 59/Gau/2020
Date of Judgement/Order : 01/05/2023
Related Assessment Year : 2015-16
Courts : All ITAT (14938) ITAT Guwahati (30)
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There cannot be second round of Section 271(1)(b) penalty for same default

Case Name : Amar Bharti Vs ACIT (ITAT Jaipur)
Appeal Number : ITA No. 146/JP/2023
Date of Judgement/Order : 03/05/2023
Related Assessment Year : 26/04/2023
Courts : All ITAT (14938) ITAT Jaipur (448)
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AO cannot calculate acquisition cost on the basis of his own assumption

Case Name : Smt. Savitri Devi Vs ITO (ITAT Amritsar)
Appeal Number : I.T.A. No.340/Asr/2019
Date of Judgement/Order : 11/11/2022
Related Assessment Year : 2010-2011
Courts : All ITAT (14938) ITAT Amritsar (160)
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Revenue authorities cannot go beyond jurisdiction of orders of ITAT

Case Name : Malwa Coop. L & C Society Ltd Vs ITO (ITAT Amritsar)
Appeal Number : I.T.A. No. 39/Asr/2018
Date of Judgement/Order : 11/08/2022
Related Assessment Year : 2010-11
Courts : All ITAT (14938) ITAT Amritsar (160)
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Section 234E late fee is not always mandatory and can be waived

Case Name : Kanta Govind Singh Vs ACIT CPC TDS (ITAT Ahmedabad)
Appeal Number : ITA No.127/Ahd/2022
Date of Judgement/Order : 17/05/2023
Related Assessment Year : 2020-21
Courts : All ITAT (14938) ITAT Ahmedabad (1125)
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ITAT allows rectification of Mistake by Assessee in treating Capital receipts as revenue receipt

Case Name : DCIT Vs Kashmir Steel Rolling Mills (ITAT Amritsar)
Appeal Number : I.T.A. No.130(Asr)/2014
Date of Judgement/Order : 16/01/2015
Related Assessment Year : 2007-2008
Courts : All ITAT (14938) ITAT Amritsar (160)
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Income generated cannot be held bogus only based on modus operandi

Case Name : DCIT Vs Shri Basant R. Agarwal (ITAT Ahmedabad)
Appeal Number : IT(SS)A No. 309 to 313/AHD/2019
Date of Judgement/Order : 2009-10 to 2010-11
Related Assessment Year : 2012-13 to 2014-15
Courts : All ITAT (14938) ITAT Ahmedabad (1125)
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Proviso to section 36(1)(vii) cannot be applied for disallowing deduction claimed on bad debts relating to non-rural advances

Case Name : Canara Bank Vs DCIT (ITAT Bangalore)
Appeal Number : ITA No. 227 to 229/Bang/2023
Date of Judgement/Order : 28/04/2023
Related Assessment Year : 2011-12 to 2013-14
Courts : All ITAT (14938) ITAT Bangalore (1081)
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