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...
The AO completed the assessment u/s.147 r.w.s. 144B of the Act vide order dated 02.03.2023. In the said reassessment order, the AO treated the income received from Kanchipuram Central Co-operative Bank Ltd.
ITAT Pune held that ex-parte order sustaining addition under section 69A of the Income Tax Act on account of non-compliance on the part of the assessee not justified since relevant notice and order were served to old e-mail of the assessee. Accordingly, matter restored back to the file of AO.
The ITAT Ahmedabad has remanded a capital gains tax case for reconsideration, citing a need for proper verification of the property’s sale consideration and stamp duty valuation.
The ITAT Mumbai has ruled that a reassessment notice issued beyond three years is invalid if it is not sanctioned by the correct senior authority, quashing the proceedings.
The ITAT in Rajkot reduced a penalty against a taxpayer from ₹30,000 to ₹10,000, ruling that a single penalty should be levied for multiple non-compliances that occurred during the same proceedings.
Bombay High Court held that re-assessment notice issued u/s. 148 of the Income Tax Act is bad-in-law as being violative of provisions of section 151(ii) of the Act. Accordingly, order passed u/s. 148A(d) liable to be quashed.
The ITAT has ruled a reassessment notice against AP Goyal Charitable Trust was invalid because it was issued after the deadline, as per Supreme Court rulings on extended timelines.
ITAT Bangalore sets aside tax demand of ₹7.29 crore on a rural co-op society, citing its inability to explain a ₹4.63 crore cash deposit due to a negligent tax practitioner.
The Jharkhand High Court has quashed a tax notice issued to Ravi Singh Bhatia, ruling that authorities failed to consider his reply to a show-cause notice.
Calcutta High Court overturns Usha Martin Telematics tax order for 2019-20, citing a violation of natural justice after a personal hearing was denied.
