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Judiciary

Part rejection of cash books without assigning any reason not justified: ITAT Ahmedabad

January 23, 2025 225 Views 0 comment Print

ITAT Ahmedabad held that addition towards unexplained cash deposits not justified as CIT(A) has partly accepted the cash book and partly rejected the cash book without assigning any reason. Accordingly, appeal allowed.

CIT(A) Ex-Parte Ruling Violates Section 250(6) by Failing to Adjudicate on Merits

January 23, 2025 534 Views 0 comment Print

ITAT Chennai sets aside ex-parte CIT(A) order on ₹33 lakh cash deposit, citing natural justice and Section 250(6) violations. Case remanded for fresh adjudication.

Denovo assessment directed with cost of Rs. 5000 for failure to respond to notices

January 23, 2025 153 Views 0 comment Print

ITAT Chennai set aside the order and appeal restored back to the file of AO for denovo assessment, however, cost of Rs. 5,000 imposed for non-response on the part of the assessee. Accordingly, appeal allowed.

ITAT Kolkata deletes Addition for Unexplained Cash Deposit not belonging to Assessee

January 23, 2025 1791 Views 0 comment Print

ITAT Kolkata deletes ₹8.27 lakh addition under Section 69A, ruling cash deposits belonged to Seva Kendra, not the assessee. Penalty also set aside.

Shift from Bogus Purchases to Bogus Sales Violates Principles of Natural Justice: Guwahati HC

January 23, 2025 1230 Views 0 comment Print

Guwahati HC examines violations in Section 148A orders for income tax assessments, directing re-evaluation due to procedural lapses.

Tripura HC Remands Excise Duty Exemption Case in UOI Vs Dharampal Premchand Ltd.

January 23, 2025 297 Views 0 comment Print

Tripura HC remands the case of excise duty levy to the Commissioner for re-examination of supplier records and payment verification.

Sufficient cause in filing delay explained u/s 5 of Limitation Act: ITAT remanded matter

January 23, 2025 108 Views 0 comment Print

Present appeals filed by assessee before CIT (A) against the order passed u/s 143 (1). It is the case of the assessee had been allotted two PANs since AY 2002-03 and the assessee filed income tax return under one PAN No. and Second PAN was inactive

ITAT Pune Remands Case for Fresh Adjudication on Commission Income Addition to Gross Receipt

January 23, 2025 363 Views 0 comment Print

ITAT Pune remands the case of Prakash Dipchand Kapadnis, instructing NFAC to reconsider the addition of gross receipts instead of net income for AY 2013-14.

CPC Not Strictly Applicable to I&B Code Proceedings, NCLAT Grants Opportunity to File Objection Under Section 9

January 23, 2025 156 Views 0 comment Print

NCLAT Chennai quashes NCLT’s order and grants Dunzo Digital Pvt. Ltd. a final chance to file objections to proceedings under Section 9 of the I&B Code.

ITAT Allahabad Remands Case Over Fraudulent Cash Deposits

January 23, 2025 393 Views 0 comment Print

ITAT Allahabad remands ₹45.4 lakh unexplained cash deposit case, citing lack of evidence and claims of fraud. Assessee given a fresh chance to present facts.

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