#Section 144
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ITAT Bangalore : CIT(A) Has No Power to Set Aside & Remand Assessment (Non-144 Cases) – Matter Restored to CIT(A) for Decision on Merits
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ITAT Bangalore allows appeal — Delay of 298 days condoned; Gratuity & Commuted Pension held exempt u/s 10(10) & 10(10A); 115BBE & 69A additions deleted
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ITAT Deletes Addition as Booked Flats Without Enforceable Agreements Cannot Trigger PCM Revenue
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Wrong Email Leads to Missed Notices; ITAT Delhi Orders Fresh Opportunity Before AO
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ITAT Remands Case After Appeal Dismissed for Delay, Gives One Chance to Explain Cash Deposits
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Property Received Under Family Settlement Not Taxable u/s 56(2) — Gift Deed Only a Formal Consequence
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Section 144 Assessment Upheld, Cash Addition Slashed Section 115BBE Disallowed – Partial Relief to Transporter
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For Non-Searched Persons, Clock Starts on Receipt of Books – Revenue’s U/s 153C Theory Rejected
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Section 249(4)(b) Dismissal Reversed; One Opportunity to Explain Advance-Tax Liability
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No Artificial Split of Bank Credits; Entire Deposits Treated as Business Receipts @ 4%
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145(3) Upheld but 1% NP Excessive; Beer Trader’s Margin Rationalised to 0.50%
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Section 56(2)(vii)(b) Automatic, but DVO Reference Mandatory When Valuation Disputed
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Entire Bank Deposits Not Income; Only Profit Element Taxable @ 12%
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