Judgement

High Court sets aside reassessment notice under Section 148 for AY 2017-18; holds reasons were vague and based on borrowed satisfaction without independent application of mind.

No Borrowed Satisfaction: Gujarat HC Strikes Down Notice Issued Under Section 148

Articles

The department believes that under this drive, many people who may have missed paying their taxes by mistake will come forward and clear those dues

Income Tax Department's New Campaign to Identify Tax Evasion in JDAs

High Court holds that a certificate in Form-5 under Vivad se Vishwas Act is final and conclusive; directs refund of excess tax paid

Patna HC: AO Cannot Reopen Settled Vivad se Vishwas Act Dispute by Invoking Sec 154

Additions of Rs. 30 lakh as unexplained capital and Rs. 1.16 crore as bogus purchases deleted after verification; Tribunal upholds CIT(A)’s relief

ITAT: Additions on Partner’s Capital, Purchases, and Excise Duty Payments Deleted After Verification

Income Tax Tribunal holds assessment order was passed beyond limitation under Section 144C(13) quashes as invalid.

ITAT Delhi Quashes Time-Barred Final Assessment Against BMW India [Read Order]

ITAT Delhi condoned a 169-day delay and remanded the ex parte dismissed tax appeal back to CIT(A) for fresh hearing on merits.

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No Borrowed Satisfaction: Gujarat HC Strikes Down Notice Issued Under Section 148

Income Tax Department's New Campaign to Identify Tax Evasion in JDAs

Patna HC: AO Cannot Reopen Settled Vivad se Vishwas Act Dispute by Invoking Sec 154

ITAT: Additions on Partner’s Capital, Purchases, and Excise Duty Payments Deleted After Verification

ITAT Delhi Quashes Time-Barred Final Assessment Against BMW India [Read Order]

ITAT Delhi Condoned 169-Day Delay for CA’s Lapse, Remands Ex-Parte Dismissed Case for Fresh Hearing