News

The Government has clarified that an Income-Tax Clearance Certificate (ITCC) is not required for all citizens, only for specific cases under Section 230 of the Income-tax Act, 1961.

Govt Clarifies Not Every Citizen Is Mandatory to Obtain an ITCC Before Leaving India

Judgement

The Delhi ITAT quashed a reassessment notice sent on April 1, 2021 for not following the new Section 148A procedure.

Reopening Notice Sent on April 1 Must Follow Amended Section 148A Procedure: ITAT

The ITAT Delhi has condoned a 441-day delay, subject to a Rs 5,000 cost and remanded the matter to the CIT(A) for fresh adjudication after granting a proper opportunity of hearing.

Appeal Restored After 441-Day Delay; Tribunal Directs Fresh Hearing by CIT(A)

The tribunal referred to the FAQs issued by the Income Tax Department, which clarified that legal heirs or executors can file the ITR only after receiving approval from the high court.

ITAT Quashes Penalty for Non-Filing of ITR Due to Bona Fide Delay in Obtaining Probate

ITAT grants relief to the assessee, ordering a fresh decision on the immunity plea and quashing the penalty where immunity has already been granted.

ITAT Grants Relief in Penalty Dispute, Sets Aside Order Over Undecided Immunity Plea

The Tribunal agreed with the contentions of the assessee, observing that the Provisions of Section 151A, which deal with faceless assessment, were notified from 29.03.2022 and the assessee's case was assumed earlier.

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Govt Clarifies Not Every Citizen Is Mandatory to Obtain an ITCC Before Leaving India

Reopening Notice Sent on April 1 Must Follow Amended Section 148A Procedure: ITAT

Appeal Restored After 441-Day Delay; Tribunal Directs Fresh Hearing by CIT(A)

ITAT Quashes Penalty for Non-Filing of ITR Due to Bona Fide Delay in Obtaining Probate

ITAT Grants Relief in Penalty Dispute, Sets Aside Order Over Undecided Immunity Plea

ITAT Quashes Faceless Assessment Proceedings Over Lack of Jurisdiction by NFAC