Belief of income escapement must indicate income escaping assessment than need of probe which may, or may not, lead to…
Registration u/s 12A declined due to byelaws/memorandum not signed/certified by Authorized Signatory of trust. ITAT set aside the order of…
Assessment Order passed several months ahead of deadline without making inquiries/verification is without due application of mind & in avoidable…
Notice u/s 148 approval recording satisfaction “Yes, I am satisfied on the reasons recorded by the AO that it is…
AO cannot sit back with folded hands in not issuing summons u/s 131 of Income Tax Act in quest for…
Addition u/s 68 quashed for cash given by wife deposited by husband in his bank account. In cash deposits, relationship…
It is incumbent upon CIT(A) to examine the veracity of the statements made in affidavits. Addition u/s 68 for cash…
Addition for investment in penny stock company remitted to record how assessee involved in promoting company and how inflated shares…
Two different proceedings arising out of same assessment should be disposed together to avoid multiplicity of proceedings and conflicting judicial…
No disallowance u/s 40(a)(ia) for merely not filing Form 26A before Assessing Officer. Once content of Form-26A not disputed, assessee…