#Section 144
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1,482 articlesIncome Tax
Income Tax
Penalty u/s 271B for non-filing of tax audit report not leviable if sufficient cause shown
Income Tax
Income Tax
Addition unsustained as difference between reported gross receipts and Form 26AS duly explained
Income Tax
Income Tax
Condonation of delay in filing of appeal granted in absence of malafide or deliberate intention
Income Tax
Income Tax
Wrong allotment of two PANs cannot set assessee as non-filer for one PAN as return filed via other PAN
Income Tax
Income Tax
Penalty u/s 271(1)(c) not imposable when income assessed on estimate basis
Income Tax
Income Tax
Non-compliance due to receipt of notice in SPAM folder is sufficient cause for condonation of delay
Income Tax
Income Tax
Section 45(5A) inserted vide Finance Act 2017 doesn’t have retrospective effect
Income Tax
Income Tax
Ex-parte order unjustified as revenue failed to carry out primary duty post non-service of notice
Income Tax
Income Tax
Books cannot be rejected without showing defect in books of account maintained
Income Tax
Income Tax
