Adwaid M S
Adwaid M S is a BBA-LL.B (Hons.) student at Government Law College Kozhikode with a deep passion for Space and Sports Laws, combining his legal acumen with a keen interest in quizzing and intellectual pursuits.
CESTAT Weekly Round-Up
This weekly round-up analytically summarizes the key stories related to the Customs Excise and Service Tax Appellate Tribunal ( CESTAT ) reported at...
![Non-Compliance of Section 153C Income Tax: ITAT quashes Issuance of Scrutiny Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Scrutiny-Notice-1.jpeg "Non-Compliance of Section 153C Income Tax: ITAT quashes Issuance of Scrutiny Notice [Read Order]")
![Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Section-153C-Assessment-Quashed-Search-Based-Additions-Incriminating-Material-taxscan.jpg "Section 153C Assessment Quashed: ITAT Holds Search-Based Additions Invalid Without Incriminating Material [Read Order]")
![ITAT quashes Addition of Rs. 179 Cr, Holds Share of Profit from LLP is Exempt [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Share-of-Profit-LLP-Quashes-Addition-taxscan.jpg "ITAT quashes Addition of Rs. 179 Cr, Holds Share of Profit from LLP is Exempt [Read Order]")
![ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/re-assessment-order-income-tax-itat-delhi-employer-employee-contributions-infotech-cpc.jpg "ITAT sets aside Re-Assessment Order, due to Lack of Opportunity of being Heard and Errors in Employer-Employee Contributions [Read Order]")
![NRIs Investment in Mutual Funds Held as Legitimate, ITAT Dismisses Revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/NRI-Investment-NRI-Investment-in-mutual-funds-Revenues-appeal-ITAT-ITAT-Dismisses-Revenues-Appeal-taxscan.jpg "NRIs Investment in Mutual Funds Held as Legitimate, ITAT Dismisses Revenues Appeal [Read Order]")
Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) quashed the reassessment initiated under an invalid notice issued under Section 148 of the Income Tax Act, 1961 and deleted additions amounting...
![Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Income-Tax-Reassessment-Taxscan.jpg "Income Tax Reassessment gone wrong: ITAT sets aside Order for Incorrect Invocation of Section 148 [Read Order]")
![ITAT allows Set Off of Accumulated Deficit against Current Year Surplus [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Mumbai-Income-Tax-Appellate-Tribunal-ITAT-on-Accumulated-Deficit-Set-Off-taxscan-1.jpg "ITAT allows Set Off of Accumulated Deficit against Current Year Surplus [Read Order]")
![ITAT Ruling: Taxpayer gets relief on Cash Deposits, Revenue loses on Deduction Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Ahmedabad-ITAT-Ruling-Relief-on-Cash-Deposits-Revenue-Loses-Loses-on-Deduction-Claim-Income-Tax-section-143-taxscan.jpg "ITAT Ruling: Taxpayer gets relief on Cash Deposits, Revenue loses on Deduction Claim [Read Order]")
ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has quashed an assessment order passed by the Income Tax Officer ( ITO ), Ward 50(2), Delhi, under Section 144 of the Income Tax Act, 1961,...
![ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Delhi-Assessment-Order-ITAT-Quashes-Assessment-Order-Section-127-Jurisdictional-Error-taxscan.jpg "ITAT quashes Assessment Order: Transfer of Case without Section 127 Order held as Jurisdictional Error [Read Order]")
ITAT Intervenes, Directs CIT(A) to Grant Personal Hearing to Assessee via Video Conferencing [Read Order]
Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the matter to the Commissioner of Income Tax (Appeals), CIT(A) for fresh adjudication due to the denial of a personal hearing to the...
![ITAT Intervenes, Directs CIT(A) to Grant Personal Hearing to Assessee via Video Conferencing [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Intervenes-Directs-CITA-Hearing-to-Assessee-via-Video-Conferencing-ITAT-Grant-Personal-Hearing-Income-Tax-ITAT-Ahmedabad-taxscan.jpg "ITAT Intervenes, Directs CIT(A) to Grant Personal Hearing to Assessee via Video Conferencing [Read Order]")
ITAT remands Case Back to AO for Re-Assessment, due to Lack of Proper Procedure in Capital Gains Adjustment [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case of the assessee to the Assessing Officer ( AO ) for reassessment of the capital gain, highlighting the failure to follow...
![ITAT remands Case Back to AO for Re-Assessment, due to Lack of Proper Procedure in Capital Gains Adjustment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Kolkata-Capital-Gain-Income-Tax-Appellate-Tribunal-ITAT-on-Lack-of-Procedure-in-Capital-Gains-taxscan.jpg "ITAT remands Case Back to AO for Re-Assessment, due to Lack of Proper Procedure in Capital Gains Adjustment [Read Order]")