Judgement

The ITAT Ahmedabad held that PCIT Cannot Invoke Section 263 Merely Because Assessment Order Is Silent.

ITAT Sets Aside Section 263 Revision Where AO Had Examined Deduction Claim Under Section 57

ITAT condoned an 81-day delay in filing an appeal and remanded the Section 80P deduction dispute for fresh adjudication on merits.

ITAT Condones 81-Day Delay Over Delivery of Assessment Order to Wrong Email ID; Grants Fresh Chance to Cooperative Society

The ITAT Ahmedabad holds reassessment order invalid as the notice issued on 8 April 2021 was without jurisdiction


ITAT Holds Section 148 Notice Issued After 1 April 2021 for AY 2015–16 As Time-Barred

The High Court quashed a time-barred GST demand order, holding that assessment orders passed after the statutory limitation period under Section 73(10) are invalid.

High Court Quashes Time-Barred GST Demand Order, Holds Assessment Beyond Section 73(10) Limit Invalid

The ITAT Bangalore ruled that delay in filing appeal deserves condonation where assessment order was not served on assessee's updated email address 


ITAT Holds Delay in Appeal Is Justified Due to Non-Service of Order on Updated Email

ITAT quashed the assessment order after holding that the failure to issue a mandatory notice under Section 143(2) within the prescribed time limit rendered the entire scrutiny assessment invalid.

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ITAT Sets Aside Section 263 Revision Where AO Had Examined Deduction Claim Under Section 57

ITAT Condones 81-Day Delay Over Delivery of Assessment Order to Wrong Email ID; Grants Fresh Chance to Cooperative Society

ITAT Holds Section 148 Notice Issued After 1 April 2021 for AY 2015–16 As Time-Barred

High Court Quashes Time-Barred GST Demand Order, Holds Assessment Beyond Section 73(10) Limit Invalid

ITAT Holds Delay in Appeal Is Justified Due to Non-Service of Order on Updated Email

ITAT Invalidates Entire Assessment Proceedings Over Failure to Issue Mandatory Section 143(2) Notice Within Prescribed Time Limited