ITAT

  • Income Tax

CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2) before making disallowance

CPC if not satisfied with reply of assessee, has to issue notice u/s 143(2). No disallowance to be made merely…

4 years ago
  • Income Tax

Assessment u/s 153A has to be on the basis of seized material. It can’t be arbitrary/without nexus

Assessment u/s 153A has to be made only on basis of seized material. Assessment can not be arbitrary or without…

4 years ago
  • Income Tax

CIT should make detailed enquiry at revision stage if he wants to take different view

CIT should make detailed enquiry at revision stage if he wants to take a different view and give finding how…

4 years ago
  • Income Tax

Once registration granted u/s 12A entire receipts can not be taxed without allowing expenses

Once registration granted u/s 12A entire receipts can not be taxed as income without allowing any expenses. Disallowances can be…

4 years ago
  • Income Tax

Addition made u/s 143(3) and deleted by ITAT cannot be again made u/s 153A

Addition made in original assessment proceedings u/s 143(3) and deleted by ITAT cannot be made again in assessment proceedings u/s…

4 years ago
  • Income Tax

For grant of registration u/s 12A, non deduction of TDS on salary or salary paid in cash is irrelevant

For grant of registration u/s 12A if tax not deducted at source (TDS) from salary or salary paid partly in…

4 years ago
  • Income Tax

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft…

4 years ago
  • Finance Ministry

Finance Ministry notified Qualifications for appointment of ITAT/CESTAT President/Members

Finance Ministry notified Qualifications for appointment of ITAT, CESTAT & Other Tribunals President/Members. Composition of Search-cum Selection Committee In Nov…

4 years ago
  • Income Tax

Concealment penalty deleted. Assessee wasn’t habitual defaulter, surrendered to buy peace

Concealment penalty deleted as assessee was not habitual defaulter, made surrender only to buy peace and did not contest the…

4 years ago
  • Income Tax

Appeal allowed as assessee was illiterate, did not get good legal advice on proper grounds

Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…

4 years ago