Penalty confirmed for filing revised return claiming bogus deductions under Chapter VIA with the intention of claiming illegal refund. In…
A consistent view taken by AO can’t be held erroneous and prejudicial to interest of revenue - ITAT In a…
CIT(A) have no power to dismiss appeal for non-prosecution In a recent judgment, the ITAT Panji has held that CIT(A)…
If no addition made in reassessment proceedings on issues as per reasons recorded, AO should drop proceedings instead of passing…
Notice u/s 148A(b) issued by non-jurisdictional AO bad in law – ITAT quashed order u/s 148A(d) In a recent judgment,…
Area of agricultural land would still as agricultural land despite expansion of the municipal limit - ITAT In a recent…
AO cannot be presumed to adopted or chosen a course permissible in law when his order does not speak in…
Penalty u/s 271B not leviable as assessee was under bona fide belief that he was not subject to tax audit…
Penalty order u/s 270A for misreporting without specifying sub-section deleted by ITAT as cryptic and non-maintainable In a recent judgment,…
Addition made on the basis of WhatsApp chat without certificate u/s 65B(4) of the Indian Evidence Act (E-certificate) deleted In…