CIT(A) is required to communicate the notice through the email id available in Form 35 of the  appeal memo as per CBDT Notification No. 139/2021 In a recent judgment, the ITAT has held that CIT(A) is required to communicate the notice through the email id available in Form …

Section 144B(6)(viii) cannot be read to mean that opportunity of personal hearing may be granted only where the assessee specifically requests for the same In a recent judgment, the Hon’ble Allahabad High Court has again reiterated that provisions of section 144B(6)(viii) cannot be read to mean that opportunity …

CBDT releases new functionality in AIS for taxpayers to display status of information confirmation process in real-time. Taxpayers can now check whether their feedback is acted upon by the Source/Reporting Entities. The Annual Information Statement (AIS) is available to all registered Income Taxpayers through the compliance portal, accessible through …

No enduring benefit arises when software project was abandoned due to change in technology. Supreme Court dismisses SLP of Department In a recent case, the Hon’ble Supreme Court has dismissed the Special Leave Petition (SLP) of the Revenue against the judgment of the Hon’ble High Court of Karnataka …

AO was justified to estimate profits of civil construction @10 percent applying provisions of section 44BBB In a recent judgment, ITAT has held that Assessing Officer was justified in estimating profits of civil construction @10 percent applying provisions of section 44BBB when books were rejected and the assessee …

Assessment order was set aside for not providing second opportunity of video conferencing In a recent judgment, the Hon’ble High Court of Kerala has set aside Assessment order was  for not providing a second opportunity of video conferencing. ABCAUS Case Law Citation:ABCAUS 4010 (2024) (05) HC The Petitioner …