Category: Judgments
Validity of Notice u/s 148. It is not necessary that original assessment order should contain discussion to disclose satisfaction. ABCAUS Case Law Citation:ABCAUS 3657 (2023) (02) SC Important Case Laws covered:Aroni Commercials Ltd. vs. Deputy Commissioner of Income Tax 2014] 44 taxmann.com 304 (Bombay) In the instant case, …
Ex parte order remanded as notices not sent to e-mail address mentioned in Appeal Form-35 but to email linked to PAN ABCAUS Case Law CitationABCAUS 3656 (2023) (02) ITAT In the instant case, the assessee had challenged the ex parte order passed by the CIT(A) on the ground …
Refund of amount wrongly transferred to an entry provider party whose bank account was attached by Income Tax Department declined- SLP dismissed by Supreme Court ABCAUS Case Law CitationABCAUS 3655 (2023) (02) SC As alleged by the petitioner, in the course of its business it sought to invest …
Mistake by CA in Tax Audit Report if demonstrated with relevant material enough, Insistence of correction in audit report is not justified ABCAUS Case Law CitationABCAUS 3654 (2023) (02) ITAT Important Case Laws covered:Checkmate Services Pvt. Limited vs. CIT In the instant case, the appellant assessee was in …
Manner and contents of assessment order framed not determinative whether or not reopening is a case of change of opinion – Supreme Court ABCAUS Case Law CitationABCAUS 3653 (2023) (02) SC Important Case Laws covered:Commissioner of Income Tax v. Kelvinator India Limited reported in 320 ITR 561 SCCommissioner …
There is no legal authority by or under which the revenue-authorities can make a lump-sum disallowance. Lump sun disallowance made without rejecting books of account deleted. ABCAUS Case Law CitationABCAUS 3652 (2023) (02) ITAT Important Case Laws relied upon:ACIT vs. Genda Lal Hazarilal & Company 134 Taxmann 384 …
Direction for Special Audit u/s 142(2A) of CA firm quashed by ITAT as without meeting prerequisite of section 142(2A) ABCAUS Case Law CitationABCAUS 3651 (2023) (02) ITAT Important Case Laws relied upon:Sahara India Firm vs. Commissioner of Income Tax (2008) 300 ITR 403(SC)Rajesh Kumar vs. PCIT (2006) 287 …
Once income suffered TDS it cannot be said to be undisclosed income – ITAT ABCAUS Case Law CitationABCAUS 3650 (2023) (01) ITAT Important Case Laws relied upon:Samson Maritime Ltd. vs CITMak Data 258 ITR 593 (SC)Dharmendra Textiles Processors (2007) 295 ITR 244CIT vs Vidyagauri Natwar Lal, 238 ITR …
If one proceeding is saved, other has to be quashed – interesting judgment of ITAT on reassessment and penalty proceedings. ABCAUS Case Law CitationABCAUS 3649 (2023) (01) ITAT This interesting judgment of the ITAT deals with one quantum-appeal filed by assessee against the order passed by Commissioner of …
Trial Court to carry out an enquiry u/s 202 CrPC before issuing summons to non jurisdictional assessee in Income Tax Proceedings. ABCAUS Case Law CitationABCAUS 3648 (2023) (01) AC Important Case Laws relied upon:Vijay Dhanuka and Ors vs Najima Mamtaj and Ors,Confident Projects (India) Pvt. Ltd and Ors …
