Judgement

The ITAT Bangalore held Covid-19 pandemic and rectification proceedings constituted Sufficient Cause.


ITAT Remands Tax Dispute to CIT(A) for Fresh Adjudication

The ITAT Bangalore holds Substantial Justice must prevail over procedural delay 


ITAT Restores Appeal Against Section 154 Rectification Order for Fresh Adjudication

The ITAT Delhi Held that DRP Cannot Change Benchmarking Methodology Through Rectification 


ITAT Holds DRP Cannot Review Its Directions Under Guise of Rectification

The Gujarat High Court has held that ITAT Cannot Recall Its Final Order Under Section 254(2) by Re-hearing Case on Merits

High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

ITAT rules CPC cannot disallow Section 80P deduction through summary processing or rectification.

ITAT Allows Section 80P Deduction on Interest From Co-operative Banks.

ITAT Allows Section 80P Deduction on Interest From Co-operative Banks

The ITAT dismissed the assessee's appeal as withdrawn after the Assessing Officer's Section 154 rectification order granted the relief sought, leaving no surviving grievance for adjudication.

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ITAT Remands Tax Dispute to CIT(A) for Fresh Adjudication

ITAT Restores Appeal Against Section 154 Rectification Order for Fresh Adjudication

ITAT Holds DRP Cannot Review Its Directions Under Guise of Rectification

High Court Holds Rectification Power Under Section 254(2) Cannot Be Used as a Review Jurisdiction

ITAT Allows Section 80P Deduction on Interest From Co-operative Banks

ITAT Dismisses Appeal as Withdrawn After AO's Section 154 Rectification Grants Complete Relief to Taxpayer