Category: ITAT

Affidavit statement has to be taken as correct unless controverted by material filed by other party to counter the statement made therein – ITAT

Affidavit statement has to be taken as correct unless controverted by material filed by other party to counter the statement made therein – ITAT

March 18, 2017 Income Tax, ITAT, Judgments
Affidavit statement has to be taken as correct unless controverted by material filed by other party to counter the statement made therein – ITAT ABCAUS Case Law Citation: ABCAUS 1177 (2017) (03) ITAT The Grievance: This assessee was aggrieved by the order passed by the CIT(A) upholding the …
Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT

Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT

March 16, 2017 Income Tax, ITAT, Judgments
Original Assessment order merged with CIT order passed u/s 264. AO could not have rectified its original order passed u/s 147 – ITAT ABCAUS Case Law Citation: ABCAUS 1174 (2017) (03) ITAT Assessment Year : 1999-2000 Date/Month of Pronouncement: March, 2017 Important Case Laws Cited/relied upon: ITO Vs. …
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to invoke section 14A(2), Rules cannot prevail over the Act – ITAT

Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to invoke section 14A(2), Rules cannot prevail over the Act – ITAT

March 15, 2017 Income Tax, ITAT, Judgments
Disallowance us 14A(2)-AO need not resort to Rule 8D always. AO is entitled to make disallowance u/s 14A(2), Rules cannot prevail over the Act – ITAT  ABCAUS Case Law Citation: ABCAUS 1172 (2017) (03) ITAT The Grievance: The assessee had challemged the order of the CIT invoking revisionary …
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts non disclosure as inadvertent

Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts non disclosure as inadvertent

March 15, 2017 Income Tax, ITAT, Judgments
Concealment penalty deleted when income was received by cheque after deducting TDS. ITAT accepts that non disclosure was inadvertent not willful.    ABCAUS Case Law Citation: ABCAUS 1171 (2017) (03) ITAT The Grievance: The appellant assessee had challenged the order of CIT(A) confirming the order of Assessing Officer …
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved

Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved

March 13, 2017 Income Tax, ITAT, Judgments
Appeal delay condonation-when assessee not stand to gain by delaying filing appeals, reasons stated under oath in affidavit cannot be disbelieved – ITAT  ABCAUS Case Law Citation: ABCAUS 1169 (2017) (03) ITAT Assessment Year : 2011-12 to 2013-14 Date/Month of Pronouncement: March 2017 Brief Facts of the Case: There …
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would not vitiate proceedings-ITAT

Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would not vitiate proceedings-ITAT

March 12, 2017 Income Tax, ITAT, Judgments
Not allowing cross examination legally or factually incorrect. It was strange that FFA held that non providing such opportunity would not vitiate proceedings-ITAT   ABCAUS Case Law Citation: ABCAUS 1168 (2017) (03) ITAT Assessment Year : 2005-06 Date/Month of Pronouncement: March, 2017 Brief Facts of the Case: A …