Income Tax : Learn about rectifying mistakes in income tax orders under Section 154, including types of rectifiable orders, responsible authori...
Income Tax : Thereafter, there was change in incumbent and fresh opportunity was provided and notice u/s.142(1) was issued. But this notice was...
Income Tax : ITAT Kolkata held that reopening of assessment framed u/s. 148A(d) without application of mind and without controverting the expla...
Income Tax : Delhi High Court held that non-issuance of notice under section 143(2) of the Income Tax Act is in grave contradiction to section ...
Income Tax : ITAT Kolkata held that notice issued under section 143(2) of the Income Tax Act by AO not having valid jurisdiction is not sustain...
Income Tax : ITAT Chandigarh held that reassessment order under section 147 of the Income Tax Act cannot be passed without compliance with mand...
Learn about rectifying mistakes in income tax orders under Section 154, including types of rectifiable orders, responsible authorities, and time limits.
ITAT Ranchi held that dismissal of appeal by CIT(A) on account of non-prosecution without deciding the matter on merits is unsustainable in law. Accordingly, matter remanded back for de novo adjudication.
ITAT Jaipur held that notice under section 148 of the Income Tax Act and order thereon issued in the name of Dead individual is null and void. Accordingly, the impugned notice and order held as void-ab-initio.
ITAT Mumbai invalidates income tax assessment for a merged entity, emphasizing the legal principle against actions on non-existent entities.
Read the full text of the ITAT Delhi’s order on the invalid notice issued before filing ITR, leading to the quashing of the assessment order in the case of Mideast Integrated Steels Ltd Vs ACIT.
Read the detailed analysis of Late Lodaya Navalbai Vs ITO case by ITAT Bangalore. Learn why the reassessment proceedings were quashed and its implications.
ITAT Ahmedabad ruled against C K Zipper Pvt Ltd, disallowing deduction under Section 35(1)(ii) of Income Tax Act for donations to ineligible research trust.
ITAT Bangalore held that addition under section 69 of the Income Tax Act unjustified as source of fund duly explained. Rejection of the explanation relating to source of fund by the department without sufficient reason is unsustainable in law.
ITAT Ahmedabad sets aside re-assessment proceedings initiated after 4 years from the AY end, citing no new material for reassessment under Section 147 of the Income Tax Act.
Krishnaawtar Kabra L/H of Jagannath Rampal Kabra Vs ITO (Gujarat High Court) In a recent judgment, the Gujarat High Court addressed the issue of the validity of a notice issued under Section 148 of the Income Tax Act, 1961 to a deceased assessee. The court ruled that the reopening of the assessment based on such […]
