Judgement

The ITAT Delhi holds reassessment invalid where additions were made on different issues than recorded under Section 148A 



ITAT Quashes Reassessment as AO Made Additions on Issues Unrelated to Reasons  Under Section 148A

The ITAT Delhi found that ex parte orders were passed without examining the assessee's plea. 


ITAT Remands Unexplained Money Addition As PAN and Identity Were Fraudulently Misused

ITAT held that SBI cannot be treated as an assessee in default for non-deduction of TDS on foreign LTC reimbursements made in compliance with the Madras High Court's interim order.

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

ITAT deleted a Rs 43.04 lakh addition against a jeweller after finding no evidence to support the IT Department's allegation of unaccounted gold purchases.

ITAT Deletes Rs 43.04 Lakh Tax Addition, Says Mere Third-Party Records Cannot Establish Unaccounted Purchases

The Tribunal invalidated the Section 148 reassessment notice, rendering the Revenue's appeal infructuous.

ITAT Sets Aside Reassessment Proceedings, Holds Revenue's Appeal Infructuous

The ITAT Delhi holds that once Section 92BA(i) was omitted, proceedings initiated under the omitted provision cannot survive
 


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ITAT Quashes Reassessment as AO Made Additions on Issues Unrelated to Reasons Under Section 148A

ITAT Remands Unexplained Money Addition As PAN and Identity Were Fraudulently Misused

ITAT Deletes TDS Demand Against SBI on Foreign LTC Reimbursements, Cites Madras High Court Interim Order

ITAT Deletes Rs 43.04 Lakh Tax Addition, Says Mere Third-Party Records Cannot Establish Unaccounted Purchases

ITAT Sets Aside Reassessment Proceedings, Holds Revenue's Appeal Infructuous

ITAT Rules Omission of Section 92BA(i) Invalidates Transfer Pricing Proceedings