Tag: non application of mind
Notice u/s 148 quashed as passed without application of mind for quoting wrong section while seeking approval for reopening u/s 151 of the Act – SLP dismissed In a recent judgment, Hon’ble Supreme Court has upheld the judgment of Bombay High Court quashing the order quashing order passed …
ITAT followed recent decision of High Court to held that approval u/s 151 by JCIT by merely recording as ‘yes’ was bad in law. In a recent order, ITAT Delhi following a recent decision of the High Court held that approval u/s 151 by JCIT by merely recording …
PCIT approval for reopening was without application of mind as despite response it said no reply was submitted by the assesse u/s 148A(b) of the Act In a recent judgment, Hon’ble Allahabad High Court has quashed order u/s 148A(d) and notice issued u/s 148 observing that PCIT approval …
PCIT approval for re-opening only by putting signing was without application of mind -SC dismissed SLP PCIT approval for re-opening only by signing was without application of mind –Supreme Court dismisses SLP of the Income Tax Department In a recent judgment, Hon’ble Supreme Court has dismissed the …
Order u/s 263 was bad as CIT did not specify how he arrived at figure of excess depreciation allegedly claimed by the assessee In a recent order, Hon’ble Supreme Court has dismissed SLP against the order of the Hon’ble Bombay High Court upholding the ITAT that CIT did …
Reopening notice u/s 148 on wrong presumption that assessee not filed return of income quashed by Tribunal as non application of mind ABCAUS Case Law CitationABCAUS 3423 (2020) (11) ITAT Important case law relied upon by the parties:Pr. CIT vs. RMG Polyvinyl (2017) 83 taxmann.com 348 (Delhi)/ 396 …
CIT(A) reduced income on appeal which clearly showed non application of mind by AO while recording the reasons, which made reopening bad in law ABCAUS Case Law Citation:ABCAUS 3244 (2020) (02) ITAT Important case law relied upon by the parties:Ganga Saran & Sons P. Ltd. Vs. ITO (1981) …
Assessment Order passed several months ahead of deadline without making inquiries/verification is without due application of mind & in avoidable haste making stronger case for revision u/s 263 ABCAUS Case Law Citation:ABCAUS 3229 (2020) (01) ITAT Important case law relied upon by the parties:Deniel Merchants Pvt. Ltd. Vs. …
Approval u/s 153D not empty formality and not valid in the eyes of law if granted without application of mind discernible from record ABCAUS Case Law Citation:ABCAUS 3164 (2019) (10) ITAT Important case law relied upon by the parties:Sahara India (firm) vs CIT (2008) 300 ITR 403; Space …
Reasons recorded must withstand test of judicial scrutiny at any stage. Other materials can not be used to test application of mind. ABCAUS Case Law Citation:ABCAUS 3126 (2019) (08) ITAT Important case law relied upon by the parties:GKN Driveshafts (India) Ltd. v. ITO (2002) 125 Taxman 963(S.C)M/s GinniFilaments …
