Judgement

Assessment reopened despite full scrutiny in original proceedings; Court holds AO unsure of escapement and reopening unsustainable.

High Court Quashes Reopening Under Section 148: No New Material, Mere Change of Opinion

Holding that the substantial justice should prevail over technicalities, the Tribunal condoned the delay.

ITAT Condones Delay Caused Due to a Bona Fide Belief of Charitable Trust

Since the matter was not decided on merits and an ex parte order was passed, the Tribunal set aside the order of CIT(A) and remanded the matter.

ITAT Orders Fresh Consideration of Subcontractor's Income After Condoning Delay

The tribunal held that the gratuity payment is allowable only if it is paid into a gratuity fund.

Gratuity Payment is Allowable Expense Only if Contributions are Made Towards Approved Gratuity Fund: ITAT 

Tribunal finds Section 50C addition and Rs. 12 crore surrender unsustainable without seized material; directs CIT(A) to re-examine entire matter afresh

ITAT Hyderabad Condones 868-Day Delay, Sends Back Section 153A Additions for Fresh Review

ITAT Mumbai deleted all penalties after ruling that none of the additions were based on incriminating material found during the search.

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High Court Quashes Reopening Under Section 148: No New Material, Mere Change of Opinion

ITAT Condones Delay Caused Due to a Bona Fide Belief of Charitable Trust

ITAT Orders Fresh Consideration of Subcontractor's Income After Condoning Delay

Gratuity Payment is Allowable Expense Only if Contributions are Made Towards Approved Gratuity Fund: ITAT

ITAT Hyderabad Condones 868-Day Delay, Sends Back Section 153A Additions for Fresh Review

ITAT Mumbai Deletes All Penalties u/s 271(1)(c), 270A and 271AAB After Finding No Incriminating Material in Search