ITAT Kolkata held that CIT (A) accepted additional evidence and allowed the relief u/s. 10 (26AAA) of the Income Tax Act without allowing an opportunity of being heard to AO. Therefore, the order of ...

ITAT Jaipur held that without considering the merits of the dispute and without verifying the veracity of the documents, the documents signed by third party cannot be directly held to be colorable ...

ITAT Rajkot held that the reassessment notice under section 148 of the Income Tax Act has been issued without obtaining the ...

Patna High Court held that order passed by the State Authority sustained since that there is no violation of principles of natural justice much less any violation of the statutory provisions as ...

Madras High Court held that sending notice by uploading in GST portal is sufficient service, however, if there is no response inspite of repeated reminders, officer should explored the possibility of ...

However, the court was informed that Harish Chandra Jain had died on February 3, 2019. Following his death, the GST registration of his proprietorship firm, M/s. Atishay Traders, which was in his name ...

Aforesaid appeal by department for Assessment Year (AY) 2018-19 arises out of the order of learned Commissioner of Income Tax (Appeals)-19, Chennai [CIT (A)] dated 29.07.2024 in the matter of an ...

2. Addl/JCIT (Appeals) is not correct in reasoning that Exempt Income Schedule in Return Form was not filled, while issue involved does not relate to income; TDS Schedule was however filled in ...

4. After considering the reply of the assessee, Ld. CIT (A)/NFAC dismissed the appeal and confirmed the penalty of Rs.56,350/-imposed u/s 271 (1) (c) of the IT Act. It is this order against which the ...

Reassessment proceedings initiated against a father after finding that the minor son’s income had already been clubbed in the mother’s income tax return was not valid as AO proceeded with ...

4. The contention of the petitioner was that, liquid Carbon Dioxide falls within Entry-100 (190) in Schedule-IV of the VAT ...

A practicing Chartered Accountant shall not accept, in a financial year, more than “60” tax audit assignments under Section 44AB of the Income Tax Act, 1961. In the case of a CA firm, 60 shall be the ...