#section 142
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319 articlesIncome Tax
Income Tax
PCCIT Approval Without Application of Mind Invalidates Section 148A(d) Order: Delhi HC
Income Tax
Income Tax
Settlement commission offering immunity by accepting explanation in spirit of settlement cannot be faulted: Karnataka HC
Income Tax
Income Tax
Passing of assessment order without issuance of notice u/s. 143(2) is unsustainable: ITAT Bangalore
Income Tax
Income Tax
Section 143(1) order issued without allowing 30 days to respond: ITAT quashed order
Income Tax
Income Tax
Insight Portal Data Valid for Reopening Tax Assessments: Rajasthan HC
Income Tax
Income Tax
No Assessment Order could be Passed in name of Non-Existent Entity after an intimation was given to AO
Income Tax
Income Tax
National Faceless Assessment Centre was Prescribed Income tax Authority for issuance of notice u/s 143(2)
Income Tax
Income Tax
No protective addition when substantive addition already been made
Income Tax
Income Tax
HC set aside Section 132(1) action due to lack of valid reason to believe
Income Tax
Income Tax
AO correctly assumed Section 147 jurisdiction if lack of full & true disclosure: Delhi HC
Income Tax
Income Tax
HC directs appellate authority to consider modified Form 26AS while disposing of appeal
Goods and Services Tax
Goods and Services Tax
Petitioner Liable for Interest on Erroneous ITC/GST Refund: Madras HC
Income Tax
Income Tax
No section 276CC prosecution in absence of “Mens Rea”: Rajasthan HC
Income Tax
Income Tax
