Income Tax : ITAT Mumbai held that an addition under Section 69A cannot be sustained when the assessee is denied the opportunity to cross-exami...
Income Tax : ITAT held that additions based solely on third-party search material without independent evidence or cross-examination are invalid...
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 : Judicial rulings clarify that satisfaction for initiating action against other persons in search cases must be recorded promptly. ...
Income Tax : The Finance Bill 2026 proposes allowing taxpayers to file an Updated Return even after receiving a reassessment notice under Secti...
Income Tax : Learn about the new block assessment provisions for cases involving searches under section 132 and requisitions under section 132A...
Income Tax : Discover how Finance Act 2021 revamped assessment and reassessment procedures under Income-tax Act, impacting notices, time limits...
Income Tax : Humble Representation for modification of Section 151 of the Income Tax Act relating to Sanction for issue of Notice under sec. 14...
Income Tax : Income Tax Gazetted Officers’ Association requested CBDT to issue Clarification in respect of the judgement of Hon’ble Supreme...
Income Tax : In view of Indiscriminate notices by income Tax Department without allowing reasonable time it is requested to Finance Ministry an...
Income Tax : ITAT Indore held that appellate order violated principles of natural justice after finding that key hearing notices were sent to a...
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 : The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued...
Income Tax : The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued...
Income Tax : The Jharkhand High Court held that retrospective insertion of Section 147A removed the jurisdictional challenge against reassessme...
Income Tax : The department has identified high-risk cases through its Insight Portal for AYs 2022-25. It directs officers to initiate reassess...
Income Tax : ITAT Chandigarh held that ITO Ward-3(1), Chandigarh had no jurisdiction to issue notice to an NRI and hence consequently the asses...
Income Tax : Explore the latest guidelines for issuing notice under Section 148 of the Income Tax Act, 1961. Understand key procedures, amendme...
Income Tax : Explore e-Verification Instruction No. 2 of 2024 from the Directorate of Income Tax (Systems). Detailed guidelines for AOs under I...
Income Tax : Supreme Court in the matter of Shri Ashish Agarwal, several representations were received asking for time-barring date of such cas...
ITAT Indore held that appellate order violated principles of natural justice after finding that key hearing notices were sent to an incorrect email address. The matter was remanded for fresh adjudication.
Court ruled that reassessment notices under Section 148 must be issued through the faceless mechanism under Section 151A and the 2022 Scheme. Notice issued by the Jurisdictional Assessing Officer was held invalid and quashed.
The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued by the Jurisdictional Assessing Officer. The Court followed the Bombay High Court ruling in Hexaware Technologies.
The Madras High Court held that reassessment notices required to be issued by the Faceless Assessing Officer are invalid if issued by the Jurisdictional Assessing Officer.
The Jharkhand High Court held that retrospective insertion of Section 147A removed the jurisdictional challenge against reassessment notices issued under Sections 148 and 148A. The petition was disposed of without quashing the proceedings.
ITAT Hyderabad condoned a 182-day delay in filing the appeal after accepting medical evidence relating to failed liver transplantation and continuous dialysis treatment.
SC examined nature of amounts received from an AOP and upheld findings that receipts constituted profit share rather than revenue share. Court noted that such income could not be taxed again in member’s hands.
The Court held that the petitioner had no connection with the entities or individuals from whose devices the disputed material was recovered. The reassessment notices were set aside for lack of nexus.
The Court held that a document dated 2017 could not reasonably be linked to a land transaction executed in 2021 without supporting evidence. The absence of a live nexus rendered the reassessment invalid.
The petitioner stated that reassessment notices were not acted upon because the auditor failed to inform it about the proceedings. The Court allowed fresh adjudication and restored the matter to the Section 148A(b) stage.
