Judgement

ITAT Delhi set aside the CIT(A)’s order and remanded the matter for fresh adjudication after additional evidence was accepted without obtaining the AO’s Remand Report.

ITAT Sets Aside CIT(A) Order Over Failure to Obtain AO’s Remand Report on Additional Evidence; Matter Sent Back for Fresh Adjudication

ITAT deletes Rs 42.42 lakh tax additions, ruling that refunded business advances were genuine transactions, not accommodation entries.

ITAT Deletes Rs 42.42 Lakh Tax Additions, Rejects Department’s Accommodation Entry Claim Over Refunded Business Advances

ITAT Delhi held that an ITO lacked pecuniary jurisdiction to issue a Section 148 reassessment notice where the taxpayer’s returned income exceeded Rs 20 lakh, rendering the proceedings void ab initio.

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

GSTAT quashes Rs 1.38 lakh e-way bill penalty, holding the seven-day deadline under Section 129(3) of the CGST/KGST Act mandatory.

GSTAT Quashes Rs 1.38 Lakh E-Way Bill Penalty, Holds Penalty Order Beyond 7-Day Limit Under Section 129(3) Is Illegal 

Delhi ITAT quashes a Rs 37.71 lakh tax assessment, holding that an ITO lacked jurisdiction to issue the Section 143(2) notice contrary to CBDT monetary limits.

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

The ITAT Ahmedabad held interest waiver taxable under Section 41(1) only where earlier deduction was claimed


Explore Our Blogs

Stay updated with the latest insights, tips, and industry trends from our experts

ITAT Sets Aside CIT(A) Order Over Failure to Obtain AO’s Remand Report on Additional Evidence; Matter Sent Back for Fresh Adjudication

ITAT Deletes Rs 42.42 Lakh Tax Additions, Rejects Department’s Accommodation Entry Claim Over Refunded Business Advances

ITAT Rules Reassessment Notice Issued by ITO Invalid for Taxpayer With Income Above Rs 20 Lakh, Holds Proceedings Void Ab Initio

GSTAT Quashes Rs 1.38 Lakh E-Way Bill Penalty, Holds Penalty Order Beyond 7-Day Limit Under Section 129(3) Is Illegal

ITAT Quashes Rs 37.71 Lakh Tax Assessment After ITO Issues Section 143(2) Notice Despite CBDT Jurisdictional Limits

ITAT Rules Bank Loan Principal Waiver Not Taxable Under Sections 28(iv) or 41(1)