Show cause notice u/s 263 at old address was not full opportunity afforded to the assessee to controvert the grounds…
No Concealment penalty u/s 271(1)(c) for income surrendered during survey if income was disclosed in return which was filed within…
Disproportionate increase in expenses in relation to turnover can not be reason in itself for making adhoc disallowance without cogent…
Income Tax Officer is bound to furnish reasons for re-opening u/s 147 which should already be on record, prior to…
ITAT has no jurisdiction to direct registration of Trust u/s 12AA without there being satisfaction recorded by the Registering Authority…
Exercise of sales tax revisional power after repeal of Act unsustainable-SC. If new Act manifests different intention General Clauses Act…
Limitation u/s 153-Period between vacation of stay and receipt of order not covered. Only the period during which the assessment…
Interest under Section 234B of the Act cannot go beyond the stage of Section 245D(I) before the Settlement Commission as…
CBDT refusal to condone delay in filing return u/s 119(2)(b) cannot be contrary to the decision arrived at by another…
Sale of unserviceable-rejected aircraft/scrap and spare parts amenable to Sales Tax under the provisions of the Delhi Sales Tax Act,…