Non furnishing of reasons recorded for reopening of assessment despite assessee asking the same, the reassessment order bad in law. In a recent judgment, ITAT Delhi held that where reasons recorded were not furnished for reopening of assessment even when assessee sought for the same, the reassessment order …

When search u/s 132 was not conducted at the registered address of the assessee company, proceeding u/s 153A can not be initiated on the assessee. In a recent judgment, ITAT Delhi has held that when search u/s 132 was not conducted at the registered address of the assessee …

Revision order u/s 263 by PCIT without specifying what information AO had not called – SC declines to interfere with quashing. In a recent case, the Hon’ble Supreme Court declined to interfere with quashing of revision order under section 263 as PCIT did not give any specific finding …

The appellant/Petitioner not barred to arguing points other than on which the appeal is admitted by Court. SLP against admission of an appeal is not maintainable – SC In a recent order, the Hon’ble Supreme Court has held that admission of an appeal does not debars the appellant/Petitioner …

How to solve “please select type of account” error appearing while filing online income tax return at e-portal. It has been reported by many users that while filing online their return of income at e-filing portal at validation stage an error is displayed showing an error with message …

Validity of 2nd provisional attachment order after expiry of 1st provisional attachment order u/s 83 of the Central/State GST Act. Whether second attachment order valid after expiry of first provisional attachment order u/s 83 of the GST Act 2017? – Supreme Court to decide ABCAUS Case Law Citation:4654 …