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Gayathri C.H

CESTAT Weekly Round-Up
This weekly round-up analytically summarises the key stories of the Customs, Excise, and Service Tax Appellate Tribunal ( CESTAT ) reported at...
Omission of Income due to Human Error Committed by Accountant Not “Willful Attempt to Conceal Income”: ITAT deletes Penalty u/s 271(1)(c) [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, while deleting the penalty u/s 271(1)(c) in an appeal filed before it, held that omission of income due to human error...
Penalty cannot be levied u/s 271(1)(c) of Income Tax Act when Sustainability of Addition is Debatable: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Cuttack Bench, has recently, in an appeal filed before it, held that penalty cannot be levied u/s 271(1)(c) of income tax act, when sustainability of...
Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it, deleted the proceedings against Saif Partners India IV Limited, on the ground that conditions...


![Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order] Form 67 Submitted before Conclusion of Assessment: ITAT Allows Relief of Withholding Tax Credit in Tanzania against Tax Liability arising in India [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Form-67-Conclusion-of-Assessment-ITAT-Tax-Credit-Tanzania-Tax-Liability-TAXSCAN.jpg)
![Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order] Non-Compliance of Notices and Non-furnishing of Evidence Even After Five Opportunities granted by AO: ITAT Imposes Cost of Rs. 10,000 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notices-Non-furnishing-Five-Opportunities-ITAT-Cost-Income-Tax-Tax-Taxscan.jpg)
![Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order] Re-Assessment based on ground of Mere Change of Opinion Not Permitted under Law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Re-Assessment-Mere-Law-ITAT-TAXSCAN.jpg)
![Entire Bogus Purchases cannot be Disallowed when Sales are Not Disputed: ITAT deletes Penalty based on Estimated Addition [Read Order] Entire Bogus Purchases cannot be Disallowed when Sales are Not Disputed: ITAT deletes Penalty based on Estimated Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Bogus-Purchases-ITAT-Penalty-taxscan.jpg)
![Omission of Income due to Human Error Committed by Accountant Not “Willful Attempt to Conceal Income”: ITAT deletes Penalty u/s 271(1)(c) [Read Order] Omission of Income due to Human Error Committed by Accountant Not “Willful Attempt to Conceal Income”: ITAT deletes Penalty u/s 271(1)(c) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Accountant-Omission-of-Income-Human-Error-Committed-by-Accountant-Conceal-Income-ITAT-Penalty-taxscan.jpg)
![Vague Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act: ITAT [Read Order] Vague Notice Invalidates Penalty Proceedings u/s 271(1)(c) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notice-Penalty-Income-Tax-Act-Income-Tax-Tax-Taxscan.jpg)
![Penalty cannot be levied u/s 271(1)(c) of Income Tax Act when Sustainability of Addition is Debatable: ITAT [Read Order] Penalty cannot be levied u/s 271(1)(c) of Income Tax Act when Sustainability of Addition is Debatable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Income-Tax-Act-Sustainability-of-Addition-ITAT-Income-Tax-Taxscan.jpg)
![Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order] Conditions of Invoking Revisional Jurisdiction u/s 263 Not Satisfied: ITAT deletes Proceedings Against Saif Partners India IV Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-Jurisdiction-ITAT-Proceedings-Saif-Partners-India-IV-Limited-Taxscan.jpg)
![Income Tax Addition cannot be made Merely Based on Assumption and Presumption: ITAT [Read Order] Income Tax Addition cannot be made Merely Based on Assumption and Presumption: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Income-Tax-Addition-Income-Tax-Assumption-Presumption-ITAT-Taxscan.jpg)

![CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order] CAM Charges subject to TDS u/s 194C of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CAM-TDS-Income-Tax-Act-ITAT-TAXSCAN.jpg)