ITAT

  • Income Tax

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C

Corrigendum cannot validate draft assessment order passed u/s 143(3)/144C by Assessing Officer clearly mentioning that order passed was a draft…

4 years ago
  • Finance Ministry

Finance Ministry notified Qualifications for appointment of ITAT/CESTAT President/Members

Finance Ministry notified Qualifications for appointment of ITAT, CESTAT & Other Tribunals President/Members. Composition of Search-cum Selection Committee In Nov…

4 years ago
  • Income Tax

Concealment penalty deleted. Assessee wasn’t habitual defaulter, surrendered to buy peace

Concealment penalty deleted as assessee was not habitual defaulter, made surrender only to buy peace and did not contest the…

4 years ago
  • Income Tax

Appeal allowed as assessee was illiterate, did not get good legal advice on proper grounds

Appeal allowed as assessee was illiterate, did not get good legal advice. Even proper and appropriate grounds could not be…

4 years ago
  • Income Tax

Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as conduct not found contumacious

Penalty u/s 271(1)(c) for inadvertent error of accountant deleted as assessee revised belated return and his conduct was not contumacious…

4 years ago
  • Income Tax

Addition u/s 69 on the basis of unsigned receipts found during search deleted by ITAT

Addition u/s 69 on the basis of unsigned receipts found during search deleted. Such unsigned receipts could not have been…

4 years ago
  • Income Tax

TDS deposited before filing ITR allowable u/s 43B despite following cash method of accounting

TDS deposited before filing ITR is allowable u/s 43B despite assessee following cash method of accounting ABCAUS Case Law Citation:ABCAUS…

4 years ago
  • Income Tax

Car depreciation & insurance allowable irrespective of personal use by assessee

Car depreciation & insurance allowable irrespective of any personal use by the assessee ABCAUS Case Law Citation:ABCAUS 3248 (2020) (02)…

4 years ago
  • Income Tax

Penalty u/s 271B deleted as Accounts not finalised due to TDS credit mismatch / resignation of accountant

Penalty u/s 271B deleted. Books of Accounts not finalised due to TDS credit mismatch despite assessee made sincere attempts for…

4 years ago
  • Income Tax

Depreciation allowable u/s 11(6) when cost of fixed assets not claimed application of income

Depreciation allowable u/s 11(6) when assessee has not claimed cost of fixed assets as application of income in any previous…

4 years ago