Franklin Joshva
![Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070413-notice-section148-issued-after-expiration-of-3-years-section148-issued-after-expiration-taxscan.webp "Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]")
Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has invalidated reassessment proceedings as the Assessing Officer’s (AO) failure to...
![GST Fraud via Fake Firms and Ineligible ITC u/s 132(1) of CGST Act: Jharkhand HC Grants Anticipatory Bail to Accused [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070454-anticipatory-bail-gst-fraud-cgst-act-taxscan.webp "GST Fraud via Fake Firms and Ineligible ITC u/s 132(1) of CGST Act: Jharkhand HC Grants Anticipatory Bail to Accused [Read Order]")
![GST Payer Not a Defaulter If Appeal Filed with Pre-Deposit: Delhi HC Directs to Process Fresh Registration and NOC Issuance [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070393-site-img29-5.webp "GST Payer Not a Defaulter If Appeal Filed with Pre-Deposit: Delhi HC Directs to Process Fresh Registration and NOC Issuance [Read Order]")
![Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070421-demonetization-itat-taxscan.webp "Cash Sales Substantiated During Demonetization: ITAT Upholds ₹1.32 Cr Deletion of Cash Deposit Addition [Read Order]")
![Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070419-reassessment-itat-taxscan.webp "Failure to Dispose Objections Before Assessment: ITAT Rules Reassessment Proceedings Void [Read Order]")
GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]
The Punjab & Haryana High Court has set aside an order dismissing a GST ( Goods and Services Tax) appeal on the grounds of non-submission of a self-certified copy of the order appealed against...
![GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070382-gst-appeal-gst-appeal-restored-with-direction-gst-appeal-restored-with-direction-to-file-certified-copy-taxscan.webp "GST Appeal Restored With Direction to File Certified Copy within 15 Days: Punjab & Haryana HC Orders Appellate Authority Upon Filing to Decide On Merits [Read Order]")
NFRA Retrospective Jurisdiction: Telangana HC Dismisses Writ Petitions Challenging Show Cause Notices for Pre-2018 Professional Misconduct [Read Order]
The Telangana High Court has dismissed a batch of writ petitions challenging the jurisdiction of the National Financial Reporting Authority (NFRA) to issue show cause notices for alleged...
![NFRA Retrospective Jurisdiction: Telangana HC Dismisses Writ Petitions Challenging Show Cause Notices for Pre-2018 Professional Misconduct [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070371-jurisdiction-nfra-taxscan.webp "NFRA Retrospective Jurisdiction: Telangana HC Dismisses Writ Petitions Challenging Show Cause Notices for Pre-2018 Professional Misconduct [Read Order]")
Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of professional fees amounting to Rs. 27,00,000 and ruled that mere return of notices under Section 133(6) as ...
![Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069878-insufficient-disallowance-itat-taxscan.webp "Professional Fees Disallowance: ITAT Deletes ₹27 Lakh Addition, Rules Mere Unserved Notices u/s 133(6) Insufficient for Disallowance [Read Order]")
Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) deleted the disallowance of Rs. 4,20,23,463 under Section 143(1) of the Income Tax Act, 1961, and ruled that the adjustment was invalid ...
![Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069889-itat-kolkat-scn-taxscan.webp "Addition u/s 143(1) Without Prior SCN Invalid: ITAT Deletes ₹4.20 Cr Adjustment, Citing Procedural Lapse [Read Order]")
Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]
The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) restored the matter involving bogus purchase addition of Rs. 8.79 lakh to the Assessing Officer (AO) for fresh adjudication and held...
![Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]](https://images.taxscan.in/h-upload/2025/07/28/500x300_2069863-itat-ahmedabad-income-tax-bogus-purchases-citing-genuine-sales-taxscan-1.webp "Bogus Purchase Addition Without Adequate Verification: ITAT Restores ₹8.79 Lakh Matter to AO for Re-adjudication with Opportunity to Taxpayer [Read Order]")
Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]
The Surat Bench of the Income Tax Appellate Tribunal (ITAT) held that the trust qualifies for approval under Section 80G ofthe Income Tax Act, 1961, as the religious clause in its deed was struck off...
![Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068814-itat-surat-threshold-limit-trust-taxscan.webp "Religious Activity Struck Down in Trust Deed: ITAT Holds Charitable Nature for S. 80G Approval Citing Non Violation of 5% Threshold Limit [Read Order]")
Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]
The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) held that the Income Tax Department’s practice of merely uploading a notice on the e-filing portal, without issuing a real-time alert or ...
![Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]](https://images.taxscan.in/h-upload/2025/07/25/500x300_2068825-assessment-order-itat-taxscan.webp "Mere Upload of Notice in Income Tax Portal Not a Valid Service: ITAT Quashes Assessment Order, Citing Lack of Real Time Alert [Read Order]")