Judgement

The ITAT Kolkata has deleted additions of Rs 1,38,49,077 towards delayed deposit of PF and ESI and Rs 23,29,89,737 towards contingent liability.


ITAT Holds Debatable PF/ESI Issue Cannot Be Adjusted Under Section 143(1)

The ITAT holds fresh notice under Section 143(2) mandatory with reference to operative revised return.

ITAT Quashes CEAT’s Assessments for Want of Fresh Section 143(2) Notice After Revised Returns

The ITAT holds Search Conducted After 1 April 2021 Triggers Special Reassessment Mechanism.

ITAT Quashes Assessment Framed Under Section 143(3) After Search

Delhi ITAT quashes a Rs 37.71 lakh tax assessment, holding that an ITO lacked jurisdiction to issue the Section 143(2) notice contrary to CBDT monetary limits.

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

ITAT held that an assessment completed by a successor AO without issuing a fresh mandatory notice under Section 143(2) after a change in jurisdiction is invalid.

ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

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 Holds Debatable PF/ESI Issue Cannot Be Adjusted Under Section 143(1)

ITAT Quashes CEAT’s Assessments for Want of Fresh Section 143(2) Notice After Revised Returns

ITAT Quashes Assessment Framed Under Section 143(3) After Search

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

ITAT Quashes Assessment for Want of Fresh Section 143(2) Notice After Jurisdiction Transfer

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