#Section 144
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1,573 articlesIncome Tax
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Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
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Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
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Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
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Books cannot be rejected without showing defect in books of account maintained
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Tax on sale of property belonging to father is not leviable on son
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Addition u/s 68 beyond jurisdiction if amount already declared as turnover
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Best judgment assessment – Assessing Officer must act honestly
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Amount directed to be deposited in PM National Relief Fund for non-appearance before AO & CIT(A)
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Penalty u/s. 271(1)(b) not leviable as non-compliance was due to bonafide reasons
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Reference to DVO for correct fair market value mandatory if requested by assessee
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Without fresh tangible material reassessment of earlier Assessment is unsustainable
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Appellate Authority needs to give reasonable opportunity to AO if additional evidence is admitted
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Assessment framed u/s 144 instead of section 153C liable to be quashed
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