Judgments

  • Income Tax

Reopening notice u/s 148 void if original assessment pending in appeal – ITAT

Reopening notice u/s 148 void if original assessment pending in appeal.  ITAT quashed notice where proceedings u/s 153A were pending…

6 years ago
  • Income Tax

Disallowance challenged in appeal against original assessment u/s 143(3) can not be made again in search assessment

Disallowance challenged and pending in appeal against original assessment u/s 143(3) can not be made again in search assessment framed…

6 years ago
  • Income Tax

CIT revisional order setting aside dropping of penalty proceedings u/s 271(1)(c) by the AO quashed by ITAT

CIT revisional order setting aside dropping of penalty proceedings u/s 271(1)(c) by the AO was quashed by ITAT as AO…

6 years ago
  • Income Tax

Allegation of Planting Register by Income Tax Department during survey rejected by ITAT

Allegation of Planting Register by Income Tax Department during survey rejected by ITAT as apparently an error occurred in recording…

6 years ago
  • Income Tax

Prosecution under section 276B – Name appearing in Traces module not make accountant director or principal officer

Prosecution under section 276B - Name appearing in Traces module would not make accountant a director or principal officer u/s…

6 years ago
  • Income Tax

Income Tax Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed.

Prosecution against accountant u/s 276 B for delay in deposit of TDS quashed. The Court asked why instead of treating…

6 years ago
  • Income Tax

Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal

Notice u/s 148 issued by ITO having jurisdiction over bank where assessee had account was held legal in view that…

6 years ago
  • Income Tax

CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue – High Court

CIT u/s 263 can not revise order passed by Commissioner Appeals to examine the same issue as assessment order made…

6 years ago
  • Income Tax
  • ITAT

Income accumulated us 11(2) not deemed income when transferred from capital fund – ITAT

Income accumulated us 11(2) not deemed income when transferred from capital fund account to the income and expenditure account for…

6 years ago
  • Income Tax

Penalty u/s 271D when claim of cash imprest was sham and facile-Case remanded to ITAT

Penalty u/s 271D when claim of cash imprest was sham and facile. The cash was itilised for making fixed deposits…

6 years ago