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Section 139(4)

Latest Articles


Disallowance of agricultural expenses on estimation is not sustainable

Income Tax : ITAT Bangalore held that disallowance of agricultural expenses based on estimation is unsustainable without concrete evidence, rul...

August 13, 2024 1023 Views 0 comment Print

Income tax Return filing New Dates for FY 2023-24 (AY 2024-25)

Income Tax : Understand Section 139 of the Income Tax Act, its implications on return filing due dates, and the changes for FY 2023-24. Learn a...

April 8, 2024 16533 Views 0 comment Print

Updated Return of Income under Income-tax Act

Income Tax : Understand the concept of Updated Return under the Income-tax Act, its necessity, tax implications, and filing process. Get insigh...

March 11, 2024 4944 Views 0 comment Print

How to file Belated Income Tax Return after due date

Income Tax : Article explains What is Belated Return, limitations of filing Belated application, consequences when submitting Belated return an...

November 10, 2023 11316 Views 2 comments Print

Period of limitation prescribed under Income-tax Act, 1961

Income Tax : The Income-tax Act has prescribed time limit in respect of various procedures, applications, etc. (like time limit for filing an a...

November 3, 2023 3549 Views 1 comment Print


Latest Judiciary


Fling of form 10B before assessment proceedings is sufficient: Exemption u/s. 11 granted

Income Tax : ITAT Bangalore held that once the audit report filed in form 10B to be available with the Assessing Officer before the assessment ...

June 18, 2025 744 Views 0 comment Print

Section 69A Addition Based on Unverified Third-Party Statement Deleted

Income Tax : ITAT Mumbai held that addition under section 69A of the Income Tax Act on the basis of a third party statement without bringing an...

May 17, 2025 345 Views 0 comment Print

Loan Between Holding & Subsidiary Due to Commercial Expediency is Outside Deemed Dividend Scope

Income Tax : ITAT Kolkata held that loan transaction between holding and subsidiary company done in the normal course of business and out of bu...

May 10, 2025 477 Views 0 comment Print

Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata

Income Tax : ITAT Kolkata held that issuance of notice under section 143(2) of the Income Tax Act by non-jurisdictional Assessing Officer rende...

March 27, 2025 5616 Views 0 comment Print

ITAT Luncknow directed CIT(A) to re-consider condonation as delay of 4 days erroneously calculated as 551 days

Income Tax : ITAT Lucknow held that delay of 4 days erroneously calculated as delay of 551 days by CIT(A). Accordingly, directed CIT(A) to cons...

February 19, 2025 174 Views 0 comment Print


Latest Notifications


Income Tax Return, Tax Audit due date & Other dates extended

Income Tax : The due date of furnishing of Return of Income for the Assessment Year 2021-22, which is 31st July 2021 under sub-section (1) of s...

May 20, 2021 164289 Views 24 comments Print

CBDT notifies Prescribed Income-tax Authority’ under Section 143(2) for Returns

Income Tax : CBDT hereby authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headqua...

March 31, 2021 5793 Views 0 comment Print


Latest Posts in Section 139(4)

Fling of form 10B before assessment proceedings is sufficient: Exemption u/s. 11 granted

June 18, 2025 744 Views 0 comment Print

ITAT Bangalore held that once the audit report filed in form 10B to be available with the Assessing Officer before the assessment proceedings take place, the requirement of Law is satisfied. Thus, exemption under section 11 of the Income Tax Act allowed.

Section 69A Addition Based on Unverified Third-Party Statement Deleted

May 17, 2025 345 Views 0 comment Print

ITAT Mumbai held that addition under section 69A of the Income Tax Act on the basis of a third party statement without bringing any corroborative material is liable to be deleted. Accordingly, addition deleted and appeal of assessee allowed.

Loan Between Holding & Subsidiary Due to Commercial Expediency is Outside Deemed Dividend Scope

May 10, 2025 477 Views 0 comment Print

ITAT Kolkata held that loan transaction between holding and subsidiary company done in the normal course of business and out of business/ commercial expediency are outside the scope of deemed dividend.

Notice u/s. 143(2) issued by non-jurisdictional AO is bad-in-law: ITAT Kolkata

March 27, 2025 5616 Views 0 comment Print

ITAT Kolkata held that issuance of notice under section 143(2) of the Income Tax Act by non-jurisdictional Assessing Officer renders assessment bad-in-law. Thus, assessment order is bad-in-law and hence liable to be quashed.

ITAT Luncknow directed CIT(A) to re-consider condonation as delay of 4 days erroneously calculated as 551 days

February 19, 2025 174 Views 0 comment Print

ITAT Lucknow held that delay of 4 days erroneously calculated as delay of 551 days by CIT(A). Accordingly, directed CIT(A) to consider request of condonation and if found appropriate to grant opportunity of being heard.

Mere uploading of communication in e-portal not sufficient under Income Tax: ITAT Agra

February 8, 2025 453 Views 0 comment Print

ITAT Agra held that merely uploading of the communication in the Income Tax department e-portal is not sufficient mode of communication in view provisions of Section 282 of the 1961 Act and Rule 127 of the Income Tax Rules.

Ex-parte order by CIT(A) without adjudicating issues on merits not sustainable: ITAT Agra

January 25, 2025 387 Views 0 comment Print

ITAT Agra held that ex-parte dismissal of appeal, as notices issued by CIT(A) were not compiled, without adjudicating issues on merits is in violation of section 250(6) of the Income Tax Act. Hence, order set aside and matter remitted back to CIT(A) for fresh adjudication.

No denial of FTC claim due to procedural delay in filing Form 67

December 31, 2024 942 Views 0 comment Print

Although Rule 128(9) requires Form 67, assessee’s compliance within this rule during the rectification stage demonstrated a good faith or effort to fulfil procedural requirement.

Delay of more than 10 years condoned as tax liability fastened without authority of law: ITAT Hyderabad

November 18, 2024 699 Views 0 comment Print

ITAT Hyderabad condoned delay of nearly a decade in filing of an appeal since tax liability was fastened on the assessee without an authority of law and it is a well settled principle of law that unless authority of law, no tax can be collected.

Delay in filing of return condoned in terms of genuine hardship: Madras HC

November 15, 2024 579 Views 0 comment Print

Madras High Court held that delay in filing returns of income and seeking refund thereof is condoned in terms coverage within the scope of the expression ‘genuine hardship’ in section 119(2)(b) of the Income Tax Act.

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