Specifically, for AY 2017-18, the six-year limitation period ended on 31 March 2024, rendering the notice time-barred. Consequently, the court set aside the impugned order and notice, providing relief ...
ITAT Surat held that addition towards cash deposited during demonetization restricted to 10% of total deposit since assessee fully substantiated the cash deposit showing sufficient withdrawal.
(i) The High Courts and the State Governments / UTs shall ensure the construction and availability of separate toilet ...
Cognizance was taken by magistrate there after discharge application was moved on the ground that the petitioner has ...
Bills of entry which were relied upon by the original authority, were not made available for challenge. Reliance was placed upon Dujodwala Products Ltd v. Commissioner of Customs (Import), Mumbai ...
The appellant, an agriculturist, sold ancestral agricultural land for ₹4.86 crores, with his share amounting to ₹1.21 crores. Believing no tax applied to the sale of ancestral land, the appellant did ...
The present appeal is filed by the applicant trust against the order dated 27.02.2024 passed by the Commissioner of Income Tax (Exemption) Ahmedabad, (in short ‘the CIT (Exemption)’), rejecting the ...
During the hearing, both parties acknowledged that the issues in the appeal were covered by a prior ITAT order in a similar case. The Tribunal, finding no material changes in the factual or legal ...
The Tribunal noted that the assessee’s eligibility for Section 115BAA benefits was clear, and the delay in filing the necessary forms stemmed from technical defects. The ITAT directed the Assessing ...
Section 80JJAA Deduction Denial Due to Technical Default: ITAT Directs JAO to Rectify CPC Intimation
1. The Commissioner of Income Tax (Appeals), NFAC, has erred in law and on facts while upholding the order passed by the Central Processing Centre u/s 154 of the Income Tax Act, 1961, and hence the ...
In the case of Dhaval Nalinbhai Patel Vs. DCIT, the ITAT Chennai addressed an appeal concerning an ex-parte order passed by the Commissioner of Income Tax (Appeals) on 30th July 2024. The assessee had ...
The Court acknowledged that while the appeal was incomplete due to the shortfall in the requisite fee, it could not be deemed non-maintainable. It emphasized that appellants must be informed of any ...
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