Articles

Sunil Bajpai assumed charge as Principal Chief Commissioner of Income Tax, Tamil Nadu and Puducherry, after decades in the IRS, supported by strong academics and leadership roles across various key institutions.

Sunil Bajpai Appointed as Principal Chief Commissioner of Income Tax for Tamil Nadu and Puducherry 

Judgement

Section 151 of the income tax act requires mandatory approval from higher authority before reopening assessments beyond three years for amounts involving .

Reassessment Beyond 3 Years Invalid Without Higher Authority Approval: ITAT Quashes Reopening Notices

The ITAT holds that the Section 80P(2)(a)(i) deduction cannot be denied solely due to lack of documentary evidence without assessing the nature of activities.

Section 80P Deduction Cannot Be Denied Solely for Lack of Documentary Evidence: ITAT

ITAT condoned a 1,200-day delay due to the managing director’s illness and death, imposing Rs 20,000 costs.

ITAT Condoned 1,200-Day Delay in Appeal Citing Managing Director’s Illness and Death

ITAT condoned an 883-day delay due to COVID disruptions and counsel’s death, setting aside the CIT(A)’s order.

Delay Due to COVID, Counsel's Demise Accepted: ITAT Restores Assessee’s Appeal

ITAT Ahmedabad held that no penalty for concealment can be imposed when income is fully disclosed and the dispute arises merely from a difference in tax interpretation.

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Sunil Bajpai Appointed as Principal Chief Commissioner of Income Tax for Tamil Nadu and Puducherry

Reassessment Beyond 3 Years Invalid Without Higher Authority Approval: ITAT Quashes Reopening Notices

Section 80P Deduction Cannot Be Denied Solely for Lack of Documentary Evidence: ITAT

ITAT Condoned 1,200-Day Delay in Appeal Citing Managing Director’s Illness and Death

Delay Due to COVID, Counsel's Demise Accepted: ITAT Restores Assessee’s Appeal

ITAT Holds Tax Interpretation Differences Don’t Attract Penalties; Deletes Section 271 Penalty