Category: ITAT

Assessment order passed u/s 143(3) adopting the income computed by CPC u/s 143(1) does not mean that the challenge to CPC order passed u/s 143(1) will not survive. In a recent judgment, ITAT Delhi held that AO passing the assessment order u/s 143(3) adopting the assessed income as …

Passing order without waiting assessee’s compliances till the date it was allowed, goes against the principle of natural justice – ITAT In a recent judgment, ITAT Raipur has held that passing of an order without waiting for the assessee’s compliances till the date up to which it was …

No bar to upload Form 10IE, for opting New Tax Regime in subsequent Assessment Year, even after one Form 10IE for previous Assessment Year stands rejected due to its late submission i.e. beyond the due date – ITAT In a recent judgment, ITAT Jaipur has asked CBDT to …

CIT(A) can not dismiss appeal in limine by merely stating the assessment order passed by AO is upheld and that I donot want to interfere with the assessment order In a recent judgment, the ITAT Agra observed that CIT(A) was not justified in dismissing appeal in limine without …

ITAT deleted penalty u/s 270A observing that law does not bar or prohibit a person from making a claim, when he knows the matter is going to be examined by the Assessing Officer In a recent judgment, the ITAT Hyderabad deleted the penalty u/s 270A observing inter alia …

PCIT exercising revisionary power u/s 263 cannot direct the AO to do again and again enquiry the way the PCIT wants – ITAT In a recent judgment, the ITAT Jodhpur has observed that PCIT exercising revisionary power u/s 263 cannot direct the AO to do again and again …

Assessee who is regularly filing income tax returns, would have in possession of certain amount of past savings/accumulated funds – ITAT In a recent judgment, the ITAT Raipur has held that assessee who is regularly filing income tax returns, would have in possession of certain amount of past …

Assessment framed u/s 147 without providing assessee copy of reasons to believe despite specific request was without valid assumption of jurisdiction – ITAT In a recent judgment, the ITAT Raipur has held that assessment framed u/s 147 without giving assessee copy of reasons to believe despite specific request …

Assessee’s contentions of TDS deposit could have been easily verified with help of technology instead of relegating assessee to litigation – ITAT In a recent judgment, ITAT Agra has observed that contentions of the assessee that he as deposited TDS could have been easily verified by the authorities …

Approval granted u/s 153D by Additional Commissioner to 21 cases by way of a single letter of approval was mechanical – ITAT In a recent judgment, ITAT Mumbai has quashed the assessments orders holding that approval granted u/s 153D by Additional Commissioner to 21 cases by way of …