Transfer/Promotions in the grade of PCIT/Principal Director of Income Tax

Promotions/Transfer and postings in the grade of PCIT/Principal Director of Income Tax

CBDT has made 23 Promotions/transfer/postings in the grade of Principal Commissioner of Income Tax/Principal Director of Income Tax on account of promotion/additional charge/others.

Promotion Cases: One case

Other cases:

Delhi: Three cases
Mumbai: One case
Ahmedabad: One case
Gwalior: One case

Additional Charge CCA Region:

Gujarat: Three Cases
MP & Chattisgarh: Three cases
Mumbai: Six cases
Delhi: Three cases

• Penalty u/s 271B for unfilled column 40 in Tax Audit Report Form 3CD deleted by ITAT
• Merely ex-parte rectifying computation without amending assessment order not make it nullity- ITAT
• Once assessee discharges primary onus, it shifts to AO to bring evidence to contrary – ITAT
• Cost Inflation Index for FY/Tax Year 2026-27 notified by CBDT. See Up-to-date Table of CII
• Power of CIT(A) u/s 251(1)(a) to remand case can be exercised only in best judgment assessment