Corporate Law : Learn about the condonation of delay in legal cases and how courts balance flexibility with judicial discipline in extending limit...
Income Tax : Learn about the Income Tax Appellate Tribunal (ITAT), its role, procedures, and recent updates for taxpayers in India navigating t...
Goods and Services Tax : Learn how to navigate the GST appeals process, including filing deadlines, common grounds for appeal, and tips for successful subm...
Income Tax : Circular No. 09/2024 raises monetary limits for tax appeals, promoting efficiency in the income tax system while ensuring focus on...
Income Tax : Discover if the 20% pre-deposit for tax disputes is always mandatory or if there are exceptions. Learn about discretionary powers ...
CA, CS, CMA : Explore the functions of ITAT and the procedures for filing Special Leave Petitions in India, covering essential requirements and ...
Income Tax : Supreme Court disposes of 573 direct tax cases due to increased appeal limits from the Union Budget 2024-25, reducing tax litigati...
Income Tax : Explore issues & solutions for appeals to Income Tax Commissioner. Detailed representation by Karnataka State Chartered Accountant...
Income Tax : Discover the staggering figures of 361,748 pending Income Tax appeals as per RTI response. Dive into the detailed analysis of file...
Income Tax : artered Accountants Association urges Finance Minister for SOP implementation to expedite Income Tax Appeals with Commissioner. Ad...
Corporate Law : Appellate Tribunal overturns Benami property attachment order in Rachakonda Srinivas Rao case, citing lack of ownership transfer a...
Goods and Services Tax : Madras High Court, upon perusal of the Amnesty Scheme, noted that even if an appeal is rejected on the basis of limitation, assess...
Goods and Services Tax : Patna High Court grants relief to Cohesive Infrastructure Developers Pvt. Ltd. due to non-constitution of Appellate Tribunal. Full...
Goods and Services Tax : Orissa High Court stays GST demand on non-constitution of GSTAT. Analysis of the judgment in Smt. Sanghamitra Nanda vs. Central Bo...
Goods and Services Tax : Madras High Court permits a company to file a statutory appeal after the limitation period, citing difficulties in accessing the G...
Goods and Services Tax : Learn the appeal process under Section 112 of the CGST Act, including timelines, fees, and required documents. Detailed guidelines...
Income Tax : CBDT raises monetary limits for tax appeals: Rs. 60 lakh for ITAT, Rs. 2 crore for High Court, and Rs. 5 crore for Supreme Court, ...
Goods and Services Tax : CGST Circular 207/1/2024 sets new monetary limits for filing appeals to reduce government litigation. Read more on the specifics a...
Income Tax : Discover the latest Circular from the Ministry of Finance, India, outlining measures to reduce tax litigation by specifying condit...
Income Tax : In a significant move, the Central Board of Direct Taxes (CBDT) has released new guidelines aimed at ensuring the priority or out-...
There are various recourse available to assessee to challenge the orders passed by the Assessing Officer at the time of assessment. The Income Tax Law provides recourse in the form of revision or by filing an appeal. Filing of Appeal to Commissioner of Income Tax Appeals – First Stage This article describes various provisions relating […]
CBDT has instructed all PR. CITs to dispose Pending appeals of more than 3 & 5 years on priority. It is directed that all such appeals pending for more than 5 years as on 1st April, 2019 must be disposed off without fail by 31st March, 2020. F. No. 279/M-118/2013-ITJ(Pt.)(Vol.II) Government of India Ministry of […]
Income tax Department department has introduced an e-filing facility for filing of appeal at the first appellate level i.e. the Commissioner of Income-tax (Appeals). This article explains the e-filing facility in simple user-friendly steps and puts forth in simple language, the relevant provisions and procedures under the Income-tax Act relating to filing of appeal before […]
Special Order of Board exempting cases involving bogus Long Term Capital Gains (LTCG)/Short Term Capital Loss (STCL) through penny stocks from monetary limits specified in any Circular issued under Section 268A of the Income-tax Act, 1961-reg F. No. 279/Misc./M-93/2018-ITJ(Pt.) Government of India Ministry of Finance Department of Revenue Central Board of Direct Taxes New Delhi, […]
Analysis of Circular No. 17/2019 dated 08/08/2019 1. As a measure for reduction in the tax litigations, CBDT has further increased Monetary Limits for filing appeals by the Income Tax Department. The revised monetary limits are as under: Sr. No. Appeals/SLPs in lncome tax matters Earlier Limits Revised Limits vide this circular 1 Before Appellate […]
M/s Sri Siddhi Kalko Bhagavan Stone Crusher Vs The Assistant Commissioner ST (Andhra Pradesh High Court) In this Writ Petition, under Article 226 of the Constitution of India, the challenge is to the rejection order, dated 22.09.2018, of the learned Appellate Joint Commissioner (ST), Vijayawada, whereby the appeal of the petitioner was rejected on the […]
The issue under consideration is if Assessee remained absent on more than one occasions and appeal decided on merits then whether it will be called as Ex-parte order?
Shri Akashdeep Vs Manpreet Estates LLP (Appellate Tribunal For PBPT Act) It is correct that after amendment in Prohibition of Benami Property Transactions Act, 1988 (PBPT Act) , the onus of proving a benami transaction rests entirely on the shoulders of the respondents. Before amendment, the burden of proof was on the prosecution to prove […]
Shri Devendra Agarwal Vs ITO (ITAT Jaipur) As regards the maintainability of the appeal for want of e-filing, we note that the ld. CIT(A) except giving the reasons in the impugned order did not raise this defect by issuing any notice or otherwise for rectification of the same on the part of the assessee. Though […]
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 […]
