Judgement

Final assessment passed under Section 143(3) read with Section 144C held beyond statutory limitation; appeals disposed with liberty pending Supreme Court ruling

ITAT Delhi quashes Oracle India assessment as time-barred under Section 153 despite DRP route

Articles

The NUDGE initiative uses data-driven, gentle reminders to encourage taxpayers to correct errors.

Income Tax NUDGE Initiative for wrong HRA claims helped recovered Rs 119 Cr

ITAT condoned a 648-day delay with costs, set aside the ex parte CIT(A) order, and remanded the case for fresh adjudication.

ITAT Condones 648-Day Delay and Remands Case for Fresh Adjudication

Common approval without application of mind vitiates search-based assessmentsv

ITAT Quashes Assessments for Mechanical Approval Under Section 153D

Since the AO had not doubted the source of payment made for the purchases and disallowed the purchases invoking section 37(1), ITAT held that section 69C was not applicable.

Once AO Disallows Bogus Expenses U/s 37(1), PCIT Cannot Invoke Sections 69C and Section 115BBE

ITAT cancels time-barred tax assessment under Section 153C and dismisses appeals for later years after no adverse additions were found.

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ITAT Delhi quashes Oracle India assessment as time-barred under Section 153 despite DRP route

Income Tax NUDGE Initiative for wrong HRA claims helped recovered Rs 119 Cr

ITAT Condones 648-Day Delay and Remands Case for Fresh Adjudication

ITAT Quashes Assessments for Mechanical Approval Under Section 153D

Once AO Disallows Bogus Expenses U/s 37(1), PCIT Cannot Invoke Sections 69C and Section 115BBE

ITAT Delhi Holds 2012-13 Assessments Invalid in Search-Based Reopening Case