Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application…
Reopening done at the insistence of CIT held as change of opinion and was vitiated in law as it did…
Revision u/s 263 merely on ground of non-discussion / non-mentioning of reply to queries in assessment proceeding/order is invalid ABCAUS…
Incriminating documents belonging to or containing information pertaining to assessee. The High Court explains the amendment made in section 153C…
Proceedings initiated u/s 148 instead of section 153C quashed. ITAT explains the difference between jurisdiction under both sections ABCAUS Case…
Section 292BB does not save complete absence of notice. Section seeks to cure only infirmities in service of notice -…
Transfer pricing adjustment without reference to TPO. Supreme Court upholds that AO breached mandatory Instruction but restored appeal to AO…
Penalty notice u/s 271AAB without specifying ground and default in the show cause notice u/s 274 held not valid –…
Penalty notice u/s 271(1)(c) without specifying specific charge quashed. The decisions relied by Revenue rejected by the Tribunal ABCAUS…
Application of correct limb of penalty u/s 271(1)(c) is a question of fact and not a question of law. ITAT…