tax appeal

Top 20 cases of quality assessments- Now AO to represent before CIT(A)

Income Tax - The income tax law follows the system of self-assessment of income. The assessee  assesses its income earned during a particular period, pay the tax, if any, and file the return of income. The Assessing Officers are vested with enough wide range of powers for assessing the income and forming view on the same in the […]...

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How To File Appeal Before CIT (A) – New Procedure & FAQs

Income Tax - NEW PROCEDURE AND FAQs TO FILE AN APPEAL BEFORE CIT (A) As you are aware, Income Tax Scrutiny cases related to A.Y-2016-17 has been over on 31st December. Some assessees are happy with the decision given by Assessing officer and some are not happy or not satisfied by their decision. To deal with such situation, Income […]...

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Appeals and Revisions – Provision in Income Tax (Simply summarised)

Income Tax - Order passed by assessing officer (AO) First appeal – To commissioner (Appeals) – u/s 246A ♣ By Assessee ♣ Form no. 35 ♣ Within 30 days – however commissioner (appeal) may condone delay ♣ No appeal in following cases Order levying interest u/s 234A, 234B, and 234C Revision order u/s 264 Order of authority for [&helli...

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Appeals, Review and Revision in GST: FAQs

Income Tax - What is the time limit within which appeals should be filed against any order under GST? For an Appeal by the aggrieved person - Appeal to the prescribed Appellate Authority has to be made within three months from the date on which the said decision or order is communicated to such person....

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Commissioner Appeals & Revision under Income Tax Act, 1961

Income Tax - APPEALS AND REVISIONS UNDER INCOME TAX ACT, 1961 The Constitution of India gurantees the citizens of the country certain fundamental rights. Therefore , under any system of rule of law, the right to appeal for redressal of one’s grievances is generally in built. Under the Income Tax Act, 1961 following two alternatives are available to ...

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Two new functionality on GST Portal related to E-Way Bill & Appeal

Income Tax - Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...

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PIL in SC challenging withdrawal of Pending Tax Appeal Cases

Income Tax - Ashish Gopal Garg has challenged by way of PIL in Supreme Court Circular No. 3/2018 dated 11.07.2018 and Instruction No. F.No.390/Misc./116/2017-JC dated 11.07.2018 issued by CBDT and CBIC respectively, whereby the threshold limit to file appeal at Supreme Court of India, by the government in Direct Tax Cases as well as Indirect Tax Cases...

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Report on Filing of Appeals by Income Tax Department

Income Tax - The suggestions of Committee to Study Appellate Orders to Examine Filing of Appeals by Income Tax Department before Various Forums are based upon: i) Analysis of actual data collected by the Committee ii) Interaction with the officers of the Income Tax Department iii) Study of the Global Best Practices....

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Response to Common queries of CIT(Appeals) – reg.

Income Tax - There is no functionality in the code of the CIT(A) to transfer the appeals on system after the same has been physically transferred...

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Hardship faced while e-Filing of CIT(Appeals) in From No. 35

Income Tax - In view of the Notification No. 11/2016 dated 1.3.2015 of CBDT, e-filing of appeal with CIT(A) in Form No. 35 is made mandatory. However, it alleged by the Federation that there was a technical problem in filing of appeal and also in obtaining acknowledgement of filing of appeal and therefore, the assessees file the appeal manually whic...

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Reopening is invalid when there is no direct nexus between material gathered & formation of belief of income escaping assessment

C.M Mahadeva Vs CIT (Karantaka High Court) - The Hon'ble Karnataka HC in the above cited case held that there must be a direct nexus between the material coming to the notice of the Income-Tax Officer and the formation of his belief that income has escaped assessment....

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If the search warrant is in joint names, an assessment in individual capacity is void

CIT (Central) Vs Smt. Vandana Verma (Allahabad High Court) - As the search warrant was issued in the joint names of the assessee and her spouse, it means that the officer had reason to believe that the undisclosed assets and income were held jointly. If so, it is not open for the AO to assess the assessee individually on the basis of the assets and documents ...

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Non-reference by ITAT of cited judgements is not an apparent mistake : Madras HC

M/s. Visvas Promoters P Ltd. Vs. The Assistant Commissioner of Income Tax (Madras High Court) - The assessee claimed deduction u/s 80-IB (10) which was rejected by the AO but allowed by the CIT (A). On appeal by the department, the Tribunal ruled against the assessee and held that it was not eligible for deduction. The assessee filed a MA u/s 254 (2) pointing out that it had cited a judgement ...

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High Court has no power to condone delay in filing the appeal

CIT Vs. Mohd. Farooq (Allahabad High Court) - S. 260A permits the filing of an appeal to the High Court within 120 days. In CIT vs. Velingkar Brothers 289 ITR 382 (Bom) (FB), The Full Bench held that the Court had power to condone delay u/s 260A. However, in Hongo India 236 E.L.T. 417 and Chaudharana Steels 238 E.L.T. 705, the Supreme Court hel...

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Activities related to freight forwarding cannot be brought under CHA Services

DHL Lemuir Logistics Pvt. Ltd. Vs Commissioner of Service Tax (CESTAT Bangalore) - We are of the considered opinion that the activity relating to one of the categories could not be subjected to service tax under other category. In other words, the activities relating to Freight forwarding cannot be thought under CHA. The appellants had clearly explained the nature of the charges c...

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CBDT increases appeal filing limit – ITAT 20L, HC 50L, SC 1Cr

Circular No. 3/2018-Income Tax - (11/07/2018) - CBDT increases appeal filing limit Substantially and new limit for filing appeal with various Appellate Forum is as follows :ITAT Rs. 20,00,000/‑, High Courts Rs. 50,00,000/‑ and Supreme Court Rs. 1,00,00,000/-....

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Dedicated fortnight for Income Tax Appeal Effect & Rectification

D.O. No. DIT (TPS-I)/Pakhwada/2018-19 - (07/05/2018) - During the period of 1st to 15th June, 2018, all assessing officers shall accord top priority to work of giving appeal effect and passing the rectification orders, and shall earmark the first half of the day to meet applicants/ counsels who seek to have a hearing to explain their case....

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EVC for e-filed Form 35 of Appeal to Commissioner (Appeals)

Notification No. 5/2016-Income Tax - (06/04/2016) - The manner of furnishing the new Form No. 35 has been prescribed by sub-rule (2) of rule 45. Sub-rule (5) of rule 45 empowers the Principal Director General of Income-tax (Systems) or the Director General of Income-tax (Systems) to (i) specify the procedure for electronic filing of Form No. 35 and d...

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Policy of fixing new appeals on 60th day of its filing dispensed with due to increased pendency at Delhi Benches

Income tax Note - (21/01/2013) - ITAT's note on department's General Grievances in the matter of representation and adjudication of cases fixed before each bench of ITAT Delhi NOTE, dated 21-1-2013 The CIT-DR (Admn.), vide letter dated 27th December, 2012, (Annexure) has expressed their grievance with regard to cases fixed before...

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Recent Posts in "tax appeal"

Top 20 cases of quality assessments- Now AO to represent before CIT(A)

The income tax law follows the system of self-assessment of income. The assessee  assesses its income earned during a particular period, pay the tax, if any, and file the return of income. The Assessing Officers are vested with enough wide range of powers for assessing the income and forming view on the same in the […]...

Read More
Posted Under: Income Tax |

Two new functionality on GST Portal related to E-Way Bill & Appeal

Population of Data from EWB System into Form GSTR-1 At the time of generating E-Way Bill for outward supply, taxpayer enters the detail of outward supplies such as Invoice number, Date, Value Tax etc. Taxpayers can now easily import these details of outward supply invoices, as indicated in the E-Way Bill, at the time of preparation [&hel...

Read More
Posted Under: Income Tax |

How To File Appeal Before CIT (A) – New Procedure & FAQs

NEW PROCEDURE AND FAQs TO FILE AN APPEAL BEFORE CIT (A) As you are aware, Income Tax Scrutiny cases related to A.Y-2016-17 has been over on 31st December. Some assessees are happy with the decision given by Assessing officer and some are not happy or not satisfied by their decision. To deal with such situation, Income […]...

Read More
Posted Under: Income Tax |

Appeals and Revisions – Provision in Income Tax (Simply summarised)

Order passed by assessing officer (AO) First appeal – To commissioner (Appeals) – u/s 246A ♣ By Assessee ♣ Form no. 35 ♣ Within 30 days – however commissioner (appeal) may condone delay ♣ No appeal in following cases Order levying interest u/s 234A, 234B, and 234C Revision order u/s 264 Order of authority for [&helli...

Read More
Posted Under: Income Tax |

Appeals, Review and Revision in GST: FAQs

What is the time limit within which appeals should be filed against any order under GST? For an Appeal by the aggrieved person - Appeal to the prescribed Appellate Authority has to be made within three months from the date on which the said decision or order is communicated to such person....

Read More
Posted Under: Income Tax |

Commissioner Appeals & Revision under Income Tax Act, 1961

APPEALS AND REVISIONS UNDER INCOME TAX ACT, 1961 The Constitution of India gurantees the citizens of the country certain fundamental rights. Therefore , under any system of rule of law, the right to appeal for redressal of one’s grievances is generally in built. Under the Income Tax Act, 1961 following two alternatives are available to ...

Read More
Posted Under: Income Tax |

Income Tax Return Filing, Processing, Assessments, Appeals & Revision

Article explains Filing of Income Tax Returns, Who are required to file Income Tax Return?,  ITR filing for some special entities, Time limit for filing of Returns,  Consequences of Late filing of Return, Revision of Income Tax Returns, Defective Income Tax Return u/s 139(9), Processing of Income Tax Return,   Income Tax Assessment Pro...

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Posted Under: Income Tax | ,

CBDT enigmatic directions to CIT(A) to rationalize galore of pending cases and demand stuck therein

Each year Central Broad of Direct Taxes (CBDT) comes out with strategy called as Central Action Plan which prescribes the mechanism and approach for various internal tax departments and authorities to improve tax compliances, widening the tax base, litigation management, reduction in outstanding demand and most importantly, to meet the co...

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Posted Under: Income Tax |

Attempts by CBDT to destroy independence of CIT (Appeals)

The author has taken strong exception to the CBDT castigating CIT(A) for giving relief to taxpayers on legal grounds. He has also condemned the CBDTs offer of incentives to CIT(A) to enhance assessments. He has argued that by dictating CIT(A)s to carry out appellate proceedings with a preconceived notion and in a prejudiced process, the C...

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Posted Under: Income Tax |

Appeal to Commissioner of Income-Tax (Appeals)

At times it may happen that the taxpayer is aggrieved by an order of the Assessing Officer. In such a case he can file an appeal against the order of the Assessing Officer before the Commissioner Of Income-Tax (Appeals) {CIT(A)}. In this part you can gain knowledge about various provisions relating to appeals to CIT(A)....

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Posted Under: Income Tax |

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