Judgement

The ITAT Patna directs CIT(A) to reconsider penalty after observing that procedural lapse should not override substantive compliance. 

ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity Claim

The ITAT Patna directs CIT(A) to reconsider penalty after observing that procedural lapse should not override substantive compliance.

The ITAT Kolkata cites Supreme Court’s decision in Collector, Land Acquisition Vs Mst. Katiji Case for procedural delay.



ITAT Condones 115-Day Delay in Appeal To Provide Substantive Justice

The ITAT condoned a 115-day delay in appeal filing, directing the CIT(A) to reconsider the case involving an Section 68 addition after providing an adequate opportunity of hearing.

ITAT Restores Income Tax Appeal to CIT(A) After Condoning 115-Day Delay Due to COVID-19 Genuine Hardship

The Commercial Tax Department seized firecracker stock worth over Rs 10 crore from three shops on Muzaffarpur’s Garib Sthan Road following a two-day GST investigation that revealed discrepancies in stock records.

Major GST Crackdown in Muzaffarpur: Firecrackers Worth More Than Rs 10 Crore Seized from Three Shops, Traders in Panic

The ITAT Mumbai allows key tax deductions and remands head office expenses for fresh examination.

ITAT Deletes Disallowances on Foreign Currency Loan Interest and Forex Loss in American Express Bank Case

The ITAT allowed Geecee Ventures Limited’s appeal, holding the Section 148 notice invalid due to the absence of approval from the specified authority under Section 151 and declaring the consequential reassessment order void ab initio.

ITAT Quashes Reassessment Order Against Geecee Ventures Over Lack of Section 151 Approval From Specified Authority

India has withdrawn the special tax benefit for banks importing gold, silver and platinum, making them liable to pay 3% IGST to ensure tax parity across different import routes.

India Withdraws Tax Benefits for Banks on Gold, Silver and Platinum Imports

The ITAT Mumbai restores appeal to CIT(A) after dismissal without decision on merits.

ITAT Remands Ex-Parte Appeal for Fresh Adjudication

The ITAT Ahmedabad held that Section 115BAB option once exercised cannot be disregarded merely because no tax was computed in first year


ITAT Allows 115BAB Tax Benefit Claim And Remands Eligibility Verification to AO

The Gujarat High Court held that mere allegation of tax evasion cannot justify extended five-year limitation under Section 74.

High Court Quashes GST Section 74 Notice Issued Beyond Limitation 

Income Tax

Finance

ICAI

ITAT Delhi

ITAT

Chartered Accountant

CBDT

Institute of Chartered Accountants of India

The ITAT restored appeal to the CIT(A) for fresh adjudication after finding that the appeal had been dismissed ex parte without deciding the grounds on merits. 

ITAT Restores Taxpayer's Appeal In Interest of Natural Justice After CIT(A)'s Failure to Decide Appeal on Merits

The 57th GST Council proposed RCM on specified waste and scrap supplies and 2% TDS on B2B transactions to improve tax compliance and transparency.

ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity Claim:

ITAT Rules Non-Filing of Form 68 Alone Cannot Defeat Immunity Claim

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