Judgement

The Tribunal ruled that non-service of hearing notices due to an inactive email amounted to denial of natural justice and directed a fresh hearing before the CIT(A).

ITAT Remands Case to CIT(A) for Fresh Hearing After Non-Service of Notices Due to Inactive Email

High Court quashes reassessment notice issued by Jurisdictional Assessing Officer; rules faceless assessment regime mandatory under Section 148 of Income Tax Act.

High Court Quashes Income-Tax Reassessment Notice Issued by Jurisdictional Officer Instead of Faceless Officer

The Tribunal reviewed the statements and found that the purchases and sales were recorded before the survey, but the stock difference was due to discrepancies in the stock maintained

ITAT Rejects Revenue's Appeal on Excess Stock, Upholds Tax Addition under Section 69A

Tribunal remands Senghani and Associates’ case to CIT(A) after income addition of Rs 1 crore for Form 26AS mismatch, citing lack of proper hearing opportunity.

ITAT Orders Fresh Hearing After CIT(A) Upholds Addition Without Assessee’s Representation

Court rules that reassessment proceedings u/s. 147/148 of the Income Tax Act must be conducted by Faceless Assessing Officers under the 2022 Faceless Scheme; notice by Jurisdictional Officer invalid

HC Quashes Reassessment Notice Issued by Jurisdictional Officer Instead of Faceless Officer

The ITAT sent the case back to Assessing Officer for fresh verification of the assessee’s Rs. 2.47 crore capital investment after new evidence was produced.

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ITAT Remands Case to CIT(A) for Fresh Hearing After Non-Service of Notices Due to Inactive Email

High Court Quashes Income-Tax Reassessment Notice Issued by Jurisdictional Officer Instead of Faceless Officer

ITAT Rejects Revenue's Appeal on Excess Stock, Upholds Tax Addition under Section 69A

ITAT Orders Fresh Hearing After CIT(A) Upholds Addition Without Assessee’s Representation

HC Quashes Reassessment Notice Issued by Jurisdictional Officer Instead of Faceless Officer

ITAT Remands Case on Unexplained Capital Introduction under Section 69A for Fresh Assessment