Income Tax
Log in to FollowLatest Income Tax news, articles, notifications, circulars and case laws covering ITR, assessments, deductions, TDS, capital gains, tax audit, appeals and compliance.
Reassessment Notices u/s 148 & 142(1) Quashed for Being Beyond Scope of Section 151A
Section 144 Ex Parte Orders Invalid Without Fair Opportunity
Tax Assessment Set Aside for Ignoring Mandatory Legal Representative Requirement
Failure to Apply Sections 28(v) and 40(b) Invalidates Assessment Order
Natural Justice Violated: Section 148A(d) Order Invalidated
Section 148 Notice Invalidated for Genuine Non-Filing of Return
Reassessment Quashed for Lack of Opportunity to Reply to Section 148 Notice
Reassessment Quashed for Initiation Outside Section 151A Scope
DRP Upload Date Triggers Limitation – Final Order Passed Late Is Void ab initio
CPC Adjustment Set Aside Because Delay Condonation Was Not Decided
Reassessment Quashed Because Section 151 Sanction Was Mechanical
Repaid Loans and Bank Entries Can’t Trigger Section 68
JAO Can’t Bypass Faceless Mandate – U/s 148 Notice Issued Outside Scheme Quashed
Less Than 7 Days’ Reply Time Voids Faceless Assessment
Income Tax is TaxGuru’s extensive resource for developments under India’s direct tax laws. This category covers Income-tax provisions, rules, notifications, circulars, instructions, judicial decisions and practical compliance issues. Readers can explore articles and case laws on income-tax returns, assessments, reassessment, deductions, exemptions, capital gains, business income, TDS and TCS, tax audit, penalties, appeals, international taxation and other direct tax matters. The category also covers important CBDT announcements, tax deadlines, return filing developments and changes affecting individuals, businesses and other taxpayers. Chartered Accountants, advocates, tax professionals, companies and taxpayers can use this section to follow legislative, administrative and judicial developments and research important Income Tax issues and precedents.
