Category: ITAT
CIT can not substitute his view over the view taken by AO in the revisionary jurisdiction u/s 263 as AO took one of the possible view ABCAUS Case Law Citation: ABCAUS 2454 (2018) 08 ITAT The instant appeal was filed by the assessee against CIT in invoking the …
AO cannot remain quiet after issuing summons u/s 131 which went unanswered. Without resorting to further investigation no adverse inference could be drawn. ABCAUS Case Law Citation: ABCAUS 2453 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by CIT(A) in upholding …
Addition confirmed for non filing of affidavit stating that the assessee had not agreed for the addition during the assessment proceedings as stated in assessment order ABCAUS Case Law Citation: ABCAUS 2452 (2018) 08 ITAT The instant appeal was filed by the assessee against the order passed by …
Commission paid to represent assessee before govt agencies for getting work held not an offence u/s 37(1) – ITAT Judgment ABCAUS Case Law Citation: ABCAUS 2447 (2018) 08 ITAT The instant appeal by the assessee was directed against the order of CIT(Appeals) in confirming inter alia the disallowance …
Non issuance of statutory notice u/s 274(1) vitiated levy of penalty u/s 271(1)(b). Mere proposal to initiate penalty proceedings not amount to recording the satisfaction-ITAT ABCAUS Case Law Citation: ABCAUS 2446 (2018) 08 ITAT The instant judgment was delivered in a bunch of appeals filed by several assessee …
Relief under the 89 of the Act is available qua a perquisite. Rule 21A and Form 10E do relate to the contribution in question – ITAT ABCAUS Case Law Citation: ABCAUS 2445 (2018) 07 ITAT The instant appeal was filed by the assessee against the CIT(A)’s action of …
Penalty 271(1)(c) deleted on debatable issue of revenue or capital receipt of the freight subsidy not accounted for on mercantile basis. ABCAUS Case Law Citation: ABCAUS 2442 (2018) 07 ITAT The instant appeal was filed by the assessee against the order passed by the CIT(A) in confirming the …
The right to appeal has been provided in statute u/s 249 which can only be taken away by legislative amendment and not by CBDT in a delegated manner – ITAT ABCAUS Case Law Citation: ABCAUS 2441 (2018) 07 ITAT The instant appeal was filed by the assessee against …
Addition for undisclosed purchases based on diary of supplier deleted as no addition was made for unaccounted sales in the hand of supplier surveyed ABCAUS Case Law Citation: ABCAUS 2440 (2018) 07 ITAT The instant appeal was filed by the assessee against the order passed by the CIT(A) …
Addition u/s 69 deleted as AO failed to call information from bank of loan creditor. Case restored back for verifying creditworthiness of the loan creditor by calling information from the Bank ABCAUS Case Law Citation: ABCAUS 2439 (2018) 07 ITAT The instant appeal was filed by the assessee …
