Judgement

ITAT invalidates second reassessment, holding completed proceedings cannot be reopened under amended reassessment provisions.

ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded

Hyderabad ITAT quashes reassessment after holding Section 148 notice issued beyond statutory limitation was legally unsustainable.

ITAT Quashes Time-Barred Reassessment Notice Issued Beyond Six-Year Limitation

The ITAT condones an 842-day delay in filing a Section 271(1)(c) penalty appeal and restores the matter for fresh adjudication on merits following principles of natural justice.

ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds

ITAT Deletes Section 69A Addition as Cash Deposits Already Declared as Business Turnover under Section 44AD

Articles

CBDT Clarifies Repeal, Savings Provisions Under Income-tax Act, 2025

The ITAT remands the Rs 2.32 crore demonetisation cash deposit dispute to the AO, noting the additional evidence directly relates to the issue involved in the appeal. 

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ITAT Quashes Second Reassessment After Earlier Proceedings Had Already Concluded

ITAT Quashes Time-Barred Reassessment Notice Issued Beyond Six-Year Limitation

ITAT Condones 842-Day Delay in Filing Appeal Before CIT(A), Holds Justice Cannot Be Denied on Technical Grounds

ITAT Deletes Section 69A Addition as Cash Deposits Already Declared as Business Turnover under Section 44AD

CBDT Clarifies Repeal, Savings Provisions Under Income-tax Act, 2025

ITAT Remands Rs 2.32 crore Demonetisation Cash Deposit Addition to AO, Admits Fresh Evidence with Rs 25,000 Cost