Reopening notice u/s 148 void if original assessment pending in appeal. ITAT quashed notice where proceedings u/s 153A were pending…
Disallowance challenged and pending in appeal against original assessment u/s 143(3) can not be made again in search assessment framed…
CIT revisional order setting aside dropping of penalty proceedings u/s 271(1)(c) by the AO was quashed by ITAT as AO…
Allegation of Planting Register by Income Tax Department during survey rejected by ITAT as apparently an error occurred in recording…
Prosecution under section 276B - Name appearing in Traces module would not make accountant a director or principal officer u/s…
Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating…
Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that…
CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue as assessment order made…
Income accumulated us 11(2) not deemed income when transferred from capital fund account to the income and expenditure account for…
Penalty u/s 271D when claim of cash imprest was sham and facile. The cash was itilised for making fixed deposits…