Income Tax : ITAT held that a return filed under section 148 remains valid even if delayed. Failure to issue mandatory notice under section 143...
Income Tax : Tribunal held that an assessment is void when the competent officer does not issue the mandatory notice. Jurisdiction cannot arise...
Income Tax : A surge in Section 143(2) notices was triggered by the June 2025 limitation deadline. This explains why cases were picked and how ...
Income Tax : Automated risk alerts are delaying income-tax refunds without clear reasons. The law allows withholding only through statutory pro...
Income Tax : Faceless Income-tax proceedings and e-assessments under Section 144B simplify taxpayer compliance. Use the e-filing portal for ele...
Income Tax : Read how Income Tax Gazetted Officers’ Association addresses last-minute case reallocations affecting timely issuance of notices...
Income Tax : The Supreme Court has ruled that it is mandatory for the Income Tax Department to issue notice within the prescribed time limit of...
Income Tax : Delhi ITAT held that Dividend Distribution Tax paid on dividends to non-resident shareholders could be restricted to the treaty ra...
Income Tax : The Hyderabad ITAT held that purchases cannot be treated as bogus merely because the supplier failed to respond to a notice under ...
Income Tax : ITAT Delhi held that the assessee was covered under the search proceedings even though its name did not specifically appear in the...
Income Tax : Court ruled that reassessment notices under Section 148 must be issued through the faceless mechanism under Section 151A and the 2...
Income Tax : ITAT Hyderabad held that addition of Rs. 13 lakh under Section 69A through rectification proceedings exceeded the scope of Section...
Income Tax : Understand the guidelines set by the Indian Ministry of Finance for the compulsory selection of returns for complete scrutiny duri...
Income Tax : CBDT hereby authorises the Assistant Commissioner of Income-tax/Deputy Commissioner of Income-tax (NaFAC) having her / his headqua...
Income Tax : The three formats of notice(s) are: Limited Scrutiny (Computer Aided Scrutiny Selection}, Complete Scrutiny (Computer Aided Scruti...
Income Tax : Central Board of Direct Taxes, with approval of the Revenue Secretary, has decided to modify notice under section 143(2) of the In...
Income Tax : Instruction No.1/2015 Clarification regarding applicability of section 143(1D) of the Income-tax Act, 1961- Vide Finance Act, 2012...
ITAT noted that CIT(A)’s decision was reasoned, considering discrepancies in repayment timelines and absence of proper documentation or corroborative evidence. It concluded that CIT(A)’s findings were based on facts and did not merely rely on suspicion.
Read the full text of the ITAT Mumbai order in DCIT vs. Dilip B. Jiwrajka covering appeals against additions of unexplained income and commission under IT Act sections 68 & 69C for AYs 2012-13 to 2015-16.
Read how Income Tax Gazetted Officers’ Association addresses last-minute case reallocations affecting timely issuance of notices. Insights into systemic challenges and proposed solutions.
Explore the Delhi High Court’s judgment on ITSC’s conclusive nature for AY, assessing reassessment under Section 148 of the Income Tax Act, 1961. Full text and detailed analysis included.
Madras HC nullifies IT assessment for Muthu Pitchamuthu Prabu, highlighting procedural lapses and non-consideration of key documents. Read detailed analysis.
Understand the implications of receiving a notice under Section 143(2) of the Income Tax Act. Learn how to respond, time limits, and consequences. Get detailed insights here.
ITAT Mumbai rules on DCIT vs Gem and Jewellery Export Promotion Council case, clarifying exhibition activities are not trade and commerce under Section 2(15) of the IT Act.
Read the detailed analysis of Coonoor Sri Thanthi Mariamman Kerala Seva Sangam vs Assessment Unit judgment by Madras High Court. Learn why the court overturned the assessment order due to a breach of natural justice.
Himachal Pradesh HC sets aside order U/S 143(3) of the Income Tax Act due to insufficient response time for SCN, remits case back to PCIT for reconsideration.
Detailed analysis of the ITAT Jodhpur decision in Gaurav Purohit vs PCIT, covering the grounds of appeal, legal arguments, and implications for future cases.
