Vishnu Srinivasa Rao Kakarla Vs ITO (ITAT Visakhapatnam) - ITAT Visakhapatnam in case of Vishnu Srinivasa Rao Kakarla Vs ITO clarifies that AO cannot travel beyond his jurisdiction to verify cash withdrawals when limited scrutiny was for verifying cash deposits....
Angusamy Gounder Subbu Rathinamun Vs Assistant Commissioner (Madras High Court) - Angusamy Gounder Subbu Rathinamun Vs Assistant Commissioner (Madras High Court) The case of Angusamy Gounder Subbu Rathinamun Vs Assistant Commissioner, which was heard by the Madras High Court, presents a unique perspective on the role of Notice under Section 143(2) in income tax assessments. This ...
Sukhdham Infrastructures LLP Vs ITO (ITAT Kolkata) - ITAT Kolkata held that enquiring on issues other than limited scrutiny issue, before conversion of limited scrutiny to complete scrutiny, is against the procedure laid down in Instruction No. 5/2016 of CBDT dated 14.07.2016. Accordingly, assessment order is quashed as nullity and bad-in-law....
Longia Engineers Vs PCIT (ITAT Chandigarh) - ITAT held that matter relating to wages/labour expenses which was not subject matter of limited scrutiny cannot be raised in revisionary proceedings u/s 263 for the first time....
Sanjiv Kumar Mittal Vs PCIT (ITAT Delhi) - Sanjiv Kumar Mittal Vs PCIT (ITAT Delhi) On appraisal of the evidences placed before us, we find that vide notice dated 10.08.2018 specific queries were raised by the AO in relation to the issue raised for the purposes of limited scrutiny, i.e., ‘Payment of tax in cash during demonetization period...
F. No. 225/66/2023 — ITA-II - (03/08/2023) - Government of India issues guidelines for compulsory selection of returns for Complete Scrutiny during FY 2023-24. Find the procedure and clarification here....
F.No.225/66/2023/ITA-II - (24/05/2023) - Central Board of Direct Taxes (CBDT) released guidelines outlining the parameters and procedures for the compulsory selection of income tax returns for complete scrutiny during the financial year 2023-24. The guidelines specify various scenarios, including cases related to surveys, search and seizur...
F.No.225/81/2022/ITA-II - (11/05/2022) - CBDT Issues Guidelines for compulsory selection of Income Tax returns for Complete Scrutiny during the Financial Year 2022-23 and procedure for compulsory selection in such cases vide Instruction No. F.No.225/ 81/2022/ITA-II Dated: 11th May, 2022. CBDT notifies Scrutiny criteria/Guideline for follow...
F. No. 225/66/2023 — ITA-II - 03/08/2023
Vishnu Srinivasa Rao Kakarla Vs ITO (ITAT Visakhapatnam) -
Angusamy Gounder Subbu Rathinamun Vs Assistant Commissioner (Madras High Court) -
F.No.225/66/2023/ITA-II - 24/05/2023
Sukhdham Infrastructures LLP Vs ITO (ITAT Kolkata) -
Longia Engineers Vs PCIT (ITAT Chandigarh) -
Sanjiv Kumar Mittal Vs PCIT (ITAT Delhi) -
Sagar Uttam Murhe Vs DCIT (ITAT Pune) -
Sahita Construction Company Vs Pr.CIT (ITAT Indore) -
Baljeet Yadav Vs PCIT (ITAT Jaipur) -