Judgments

  • Income Tax

Order not in conformity of Faceless Assessment Scheme if not est? – ITAT remands case

Order not in conformity of Faceless Assessment Scheme 2019 if not est? - ITAT remands the case in view of…

22 hours ago
  • Income Tax

Section 68 to 69B applicable only if assessee is required to maintain books of accounts

Provisions of section 68 to 69B applicable only if assessee is required to maintain books of accounts under provisions of…

2 days ago
  • Income Tax

When show cause notice proposed addition u/s 68, addition can not be made u/s 69A

When show cause notice proposed addition u/s 68 as unexplained cash credits, in assessment order addition can not be made…

2 days ago
  • Income Tax

AO directed to consider belated reply due to illegible copy of SCN u/s 148A(b)

AO directed to pass order u/s 148A(d) after considering belated reply filed by assessee after supply of legible copies of…

3 days ago
  • Income Tax

Limited scrutiny converted into complete scrutiny without permission illegal

AO converted limited scrutiny into complete scrutiny without obtaining permission and in violation of CBDT Instruction - ITAT quashed Assessment…

3 days ago
  • Income Tax

No Addition on the basis of suspicion for cash seized at the time of Assembly Election

No Addition can be made on the basis of suspicion for cash seized at the time of Assembly Election In…

3 days ago
  • Income Tax

Typographical mistake in reasons recorded led to quashing of Re-assessment order

Re-assessment order quashed for typographical mistake in reasons recorded  In a recent judgment, Hon'ble High Court of Jharkhand held that…

4 days ago
  • GST

In tax matters if appeal provision exists, assessee should be relegated to said remedy

Matters involving tax where provision of appeal is provided, the assessee should be relegated to the said remedy – High…

4 days ago
  • Income Tax

Assessment order and penalty notice quashed as Resolution Plan was approved 

Once Resolution Plan is approved by COC, it is binding on all stakeholders. High Court quashed Assessment order and penalty…

4 days ago
  • Income Tax

Coaching Institutes do not run all months & also award free coaching- ITAT deleted addition

Coaching Institutes do not run for all months and also students also awarded free coaching- ITAT deleted addition to income…

4 days ago