Eeva Mary Sanil
![ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Delhi-Approval-Process-Jurisdictional-Authority-Due-Application-of-Mind-Mechanistic-Approval-Legal-Precedent-Reopening-of-Assessment-Failure-to-Apply-Mind-Taxpayer-Rights-taxscan.jpg "ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]")
ITAT Rules Reassessment Invalid for Non-Application of Mind in Approval Process u/s 151 [Read Order]
In a recent case, the Delhi Bench of the Income Tax Appellate Tribunal (ITAT) held that reassessing the assessee’s account was invalid. The appeal...
![Marketing Expenses are Revenue Expenditure u/s 37 of Income Tax Act: ITAT deletes ₹2.16 Cr Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/Marketing-Expenses-Revenue-Expenditure-Income-Tax-Act-ITAT-ITAT-Mumbai-Revenue-taxscan.jpg "Marketing Expenses are Revenue Expenditure u/s 37 of Income Tax Act: ITAT deletes ₹2.16 Cr Disallowance [Read Order]")
![ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Kolkata-Section-263-Income-Tax-Act-ITAT-Invalidates-Section-263-Taxscan.jpg "ITAT Invalidates Section 263 Revision: Questions PCITs Limited Scrutiny Jurisdiction under Income Tax Act [Read Order]")
![12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/TDS-TDS-Disallowance-Disallowance-TDS-Disallowance-Section-40aia-ITAT-Remands-Case-AO-AO-for-Verification-and-Reassessment-ITAT-Remands-Case-taxscan.jpg "12 Lakhs TDS Disallowance u/s 40(a)(ia): ITAT Remands Case to AO for Verification and Reassessment [Read Order]")
Avoiding Dual Jurisdictions in GST Assessments: How to Draft Reply Notices for SCN in Dual Jurisdiction Conflicts [Find Draft Format Here]
India's Goods and Service Tax ( GST ) state was introduced in 2017. This was a move to consolidate indirect taxes under a structure that the Central and State Governments shared. Issues often arise...
![Avoiding Dual Jurisdictions in GST Assessments: How to Draft Reply Notices for SCN in Dual Jurisdiction Conflicts [Find Draft Format Here]](https://www.taxscan.in/wp-content/uploads/2025/01/Draft-Reply-Notices-for-SCN-Notices-for-SCN-Draft-Reply-Jurisdiction-Conflicts-Dual-Jurisdictions-in-GST-Assessments-taxscan.jpg "Avoiding Dual Jurisdictions in GST Assessments: How to Draft Reply Notices for SCN in Dual Jurisdiction Conflicts [Find Draft Format Here]")
![ITAT Weekly Round-Up [Jan 17-Jan 24,2025]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-Weekly-Round-Up-Jan-17-Jan-242025-taxscan.jpg "ITAT Weekly Round-Up [Jan 17-Jan 24,2025]")
ITAT Remands ₹44.9 Lakhs Unexplained Cash Deposits Case to AO: Deliberates on need for Natural Justice in Reassessments [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal ( ITAT ), in the case of Anantrai Vithalbhai Parmer, remanded the case back to the assessing officer ( AO ) for fresh assessment for the...
![ITAT Remands ₹44.9 Lakhs Unexplained Cash Deposits Case to AO: Deliberates on need for Natural Justice in Reassessments [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Natural-Justice-in-Reassessment-TAXSCAN.jpg "ITAT Remands ₹44.9 Lakhs Unexplained Cash Deposits Case to AO: Deliberates on need for Natural Justice in Reassessments [Read Order]")
Cash Deposits during Demonetization: ITAT confirms Addition of ₹1.10 Cr u/s 69A and 115BBE of Income Tax Act [Read Order]
The Patna bench of the Income Tax Appellate Tribunal ( ITAT ) in the case of Mr Dharmendra Kumar confirmed the addition made by the assessing officer ( AO ) as unexplained income under Section 69A...
![Cash Deposits during Demonetization: ITAT confirms Addition of ₹1.10 Cr u/s 69A and 115BBE of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Patna-Income-Tax-Income-Tax-Act-Section-69A-of-Income-Tax-Ac-taxscan.jpg "Cash Deposits during Demonetization: ITAT confirms Addition of ₹1.10 Cr u/s 69A and 115BBE of Income Tax Act [Read Order]")
ITAT Directs Reassessment of Ex-Parte Dismissal u/s 250 of Income Tax Act: Criticizes Negligence of Non-Compliance of Taxpayers [Read Order]
In a recent case, the Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) set aside an order passed by the Commissioner of Income Tax (Appeals) [ CIT(A) ], National Faceless Appeal Centre (...
![ITAT Directs Reassessment of Ex-Parte Dismissal u/s 250 of Income Tax Act: Criticizes Negligence of Non-Compliance of Taxpayers [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/ITAT-ITAT-Ahmedabad-Reassessment-of-Ex-Parte-Dismissal-Ex-Parte-Dismissal-Reassessment-taxscan.jpeg "ITAT Directs Reassessment of Ex-Parte Dismissal u/s 250 of Income Tax Act: Criticizes Negligence of Non-Compliance of Taxpayers [Read Order]")
Leasing of E-Bikes without Operator Classifiable under Amended Tax Rate Notification at 18% GST: AAAR [Read Order]
In a recent case, the Odisha State Appellate Authority for Advance Ruling ( AAAR ) for Goods and Service Tax. upheld that the leasing of E-Bikes without an operator is classifiable under the heading...
![Leasing of E-Bikes without Operator Classifiable under Amended Tax Rate Notification at 18% GST: AAAR [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/01/AAAR-GST-18-GST-for-e-bike-Leasing-of-E-Bikes-TAXSCAN.jpg "Leasing of E-Bikes without Operator Classifiable under Amended Tax Rate Notification at 18% GST: AAAR [Read Order]")
Till Tax Do Us Part: ICAI Proposes Joint Taxation for Married Couples ahead of Budget 2025 - Benefits and Challenges
In a recent move that could change the tax system in India, the Institute of Chartered Accountants of India ( ICAI ) has proposed to the government to allow married couples to file joint income tax...
