#Section 144
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1,574 articlesIncome Tax
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Late Return Filed after Sec 142(1) Notice Held Invalid; No 143(2) Notice Required When Return is Invalid
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ITAT Ahmedabad Set Aside Ex-Parte Orders on Capital Gains & Penalty
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Cost imposed on assessee for non-cooperation and matter restored back
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Circle rate couldn’t be applied as property was sold under distress
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Addition of ₹21,72,300/- made by AO u/s 68 was justified in case of sham transaction of Penny stocks share sale
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Passing of assessment order u/s. 144 without issuance of notice u/s. 143(2) cannot be sustained
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CIT(A) Cannot Change or reverse his Decision Under Garb of Rectification
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Where non-submission of documents led to Best Judgment Assessment, HC set aside order subject to 15% deposit
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CIT(A) is bound to decide appeal on merits even in absence of assessee
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Writ against assessment order u/s. 147 dismissed due to availability of alternative remedy
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ITAT Allows Sikkimese Exemption Despite Wrong PAN
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CIT(A) Cannot Remand 147/144B Reassessments – Speaking Order Required
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Proceedings u/s. 144C has to be concluded within limitation prescribed u/s. 153(3)
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