ITAT

  • Income Tax

Revision us 263-Use of word “appears” showed CIT was not sure how and in what manner the assessment order passed was without investigation-ITAT

Revision us 263-Use of word appears showed CIT was not sure as to how and in what manner the assessment…

7 years ago
  • Income Tax

Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction is questioned it is to be first decided.

Jurisdictional issue not general ground requiring no adjudication. Whenever jurisdiction of an authority to pass the order is questioned then…

7 years ago
  • Income Tax

Non-service of notice-onus is on Revenue to demonstrate that notice was issued in accordance with law-ITAT

Non-service of notice-onus is on Revenue to demonstrate that notice was issued in accordance with law. Assessee cannot be asked…

7 years ago
  • Income Tax

Penalty 271(1)(c)-Explanation need not proved completely. As long as the explanation is reasonable and bonafide penalty need not be imposed-ITAT

Penalty 271(1)(c)-Explanation need not proved completely. As long as the explanation is reasonable and bonafide penalty need not be imposed-ITAT…

7 years ago
  • Income Tax

Order us 263 not nullity if notice not signed by CIT, when opportunity of hearing was otherwise given by the Commissioner-ITAT

Order us 263 not nullity if notice not signed by CIT, when opportunity of hearing was otherwise given by the…

7 years ago
  • Income Tax

Education per se charitable us 2(15). Registration u/s 12A can not be denied for not free of cost education to needy students-ITAT

Education per se charitable us 2(15). Registration u/s 12A can not be denied for not free of cost education to…

7 years ago
  • Income Tax

Filing adjournment application at closing office hours. CIT(A) was justified in passing ex-parte order upholding penalty u/s 272A(1)(c) – ITAT

Filing adjournment application at closing office hours. CIT(A) was justified in passing ex-parte order upholding penalty u/s 272A(1)(c) - ITAT…

7 years ago
  • Income Tax

Form 10B income accumulation amount inadvertent mistake. Income Tax authorities were misconceived in denying the claim for the difference-ITAT

Form 10B income accumulation amount inadvertent mistake. Income Tax authorities were misconceived in denying the claim for the difference-ITAT  …

7 years ago
  • Income Tax

Form-10 income accumulation delay condonation. When sufficient material is before AO, insistence on the form not warranted-ITAT

Form-10 income accumulation delay condonation. When sufficient material is before AO, insistence on the form not warranted as held by…

7 years ago
  • Income Tax

Retirement funds received by partner of firm not taxable and not in the nature of goodwill also-ITAT

Retirement funds received by partner of firm not taxable and not in the nature of goodwill also. Receiving of money…

7 years ago