Income Tax : Learn the updated provisions governing rectification, assessments, reassessments, and appeals under the Income-tax Act. This guide...
Income Tax : Tribunal held that an assessment is void when the competent officer does not issue the mandatory notice. Jurisdiction cannot arise...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ITO lacking pecuniary jurisdiction...
Income Tax : ITAT Delhi quashed Section 147 reassessment as the Section 148 notice was issued by an ITO lacking pecuniary jurisdiction under CB...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an ACIT lacking jurisdiction under CB...
Income Tax : ITAT Delhi quashed the assessment after holding that the Section 143(2) notice was issued by an Assessing Officer lacking jurisdic...
Income Tax : Patna HC set aside the Section 158BC assessment, holding that failure to issue a mandatory Section 143(2) notice was not curable u...
ITAT Ahmedabad ruled that an assessment is invalid if mandatory notice under Section 143(2) was not issued, highlighting Section 292BB’s limitations.
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 […]
