A consistent view taken by AO can’t be held erroneous and prejudicial to interest of revenue – ITAT In a recent judgment, the ITAT Ahmedabad has held that a consistent view taken by AO can’t be held erroneous and prejudicial to interest of revenue. ABCAUS Case Law Citation:ABCAUS …

CIT(A) have no power to dismiss appeal for non-prosecution In a recent judgment, the ITAT Panji has held that CIT(A) does not have any power to dismiss appeal for non-prosecution. ABCAUS Case Law Citation:ABCAUS 4097 (2024) (06) ITAT In the instant case, the assessee had challenged the order …

If no addition made in reassessment proceedings on issues as per reasons recorded, AO should drop proceedings instead of passing order In a recent judgment, the ITAT Delhi has held that having recorded the reasons for reopening the assessment and having formed a belief that income of the …

Notice u/s 148A(b) issued by non-jurisdictional AO bad in law – ITAT quashed order u/s 148A(d) In a recent judgment, the ITAT Jodhpur has quashed order u/s 148A(d) as notice u/s 148A(b) was issued by the non-jurisdictional ITO was bad in law. ABCAUS Case Law Citation:ABCAUS 4095 (2024) …

Area of agricultural land would still as agricultural land despite expansion of the municipal limit – ITAT In a recent judgment, the ITAT Delhi has held that due to the expansion of the municipal limit the area of agricultural land would still as agricultural land not filing definition …

AO cannot be presumed to adopted or chosen a course permissible in law when his order does not speak in that behalf – ITAT In a recent judgment, the ITAT Bangalore has confirmed the revisonary order passed by PCIT u/s 263 holding that the Assessing Officer cannot be …