#section 142
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301 articlesIncome Tax
Income Tax
Notice issued u/s 143(2) after 6 months from end of financial year in which return is furnished is time barred
Income Tax
Income Tax
Reassessment without due application of mind by AO was invalid
Income Tax
Income Tax
Reopening of assessment based on wrong and irrelevant facts is unsustainable-in-law
Income Tax
Income Tax
Order passed u/s 143(3) quashed as notice u/s 143(2) was issued by non-jurisdictional AO
Custom Duty
Custom Duty
Penalty u/s 117 imposable on Customs Cargo Service Provider for assisting in illegal removal of seized red sander
Income Tax
Income Tax
Reopening of completed assessment beyond four years unjustified as material facts fully and truly disclosed
Custom Duty
Custom Duty
Cenvat Credit Can Be Used for Excise Duty on Finished Goods or Indigenous Inputs
Income Tax
Income Tax
Overlooking of reply & Denial of sufficient time to respond: HC set-aside order
Income Tax
Income Tax
AO doesn’t have jurisdiction to assess/re-assess unabated assessment u/s. 153C without any incriminating material
Income Tax
Income Tax
Section 142(1) and 148 cannot operate concurrently: ITAT Dehradun
Income Tax
Income Tax
Interest on Compulsory Convertible Debentures deductible u/s 36(1)(iii)
Income Tax
Income Tax
Interest on Duty Drawback Refund Not a Penalty
Income Tax
Income Tax
Reopening u/s 148 unsustainable as relevant income already reflected in return
Income Tax
Income Tax
