Judgement

ITAT Shields Employee from Employer’s TDS Default, Allows Credit Despite 26AS Mismatch

Notifications

CBDT notifies powers of CIT(A) to hear appeals arising from search, survey, and seizure-based assessments and related penalty orders.

CBDT Notifies Jurisdiction of CIT(A) for Search, Survey, and Seizure Cases

The court condoned the delay and directed the CIT(A) to remand the matter to the AO for deciding it after giving an opportunity of hearing to the assessee

ITAT Accepts Condonation of Delay as Income Tax Communication Received on Wrong Email

Tribunal holds PCIT cannot revise a 153C assessment under Section 263 without first annulling the mandatory approval granted under Section 153D

ITAT Quashes PCIT’s Revision in Haldiram Case; Section 263 Can’t Override 153D Approval

The ITAT directed the AO to check whether the TDS was deducted by the employer from the payment of bonus, and if the same is deducted, the AO should not deny the TDS claim.

Employee Not Responsible if Employer Fails to Deposit TDS with Government: ITAT

The tribunal held that the approval given by the PCIT is incorrect and the reopening of the assessment proceeding is also invalid.

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ITAT Shields Employee from Employer’s TDS Default, Allows Credit Despite 26AS Mismatch

CBDT Notifies Jurisdiction of CIT(A) for Search, Survey, and Seizure Cases

ITAT Accepts Condonation of Delay as Income Tax Communication Received on Wrong Email

ITAT Quashes PCIT’s Revision in Haldiram Case; Section 263 Can’t Override 153D Approval

Employee Not Responsible if Employer Fails to Deposit TDS with Government: ITAT

PCIT Must Reflect an Independent Application of Mind Before Giving Approval for Reopening Assessment: ITAT