Gayathri C.H
![Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Assessment-Rectification-Order-DIN-Order-number-ITAT-Taxscan.jpg "Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]")
Assessment and Rectification Order does not contain DIN and Order number is Invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Pune Bench, has recently, in an appeal filed before it, held that assessment and rectification order does...
![Relief to Travelport: Assessee Not Responsible to Explain Recipients of Receipts shown in Form No.26AS, rules ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Travelport-Form-No.-26AS-Recipients-Taxscan.jpg "Relief to Travelport: Assessee Not Responsible to Explain Recipients of Receipts shown in Form No.26AS, rules ITAT [Read Order]")
![Registration to Trust cannot be Cancelled for Mere Non-compliance of Notice during Covid-19 Period: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Registration-Registration-to-Trust-Non-compliance-of-Notice-Notice-Covid-19-Period-ITAT-Taxscan.jpg "Registration to Trust cannot be Cancelled for Mere Non-compliance of Notice during Covid-19 Period: ITAT [Read Order]")
![Late Fee u/s 234E Not Leviable for Belated Filing of TDS statements Filed Prior to 01.06.2015: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Late-Fee-Belated-Filing-TDS-statements-TDS-ITAT-Taxscan.jpg "Late Fee u/s 234E Not Leviable for Belated Filing of TDS statements Filed Prior to 01.06.2015: ITAT [Read Order]")
![“State cannot Clutch the Undue Benefit of Mistake Committed by Tax Payer”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Undue-Benefit-Tax-Payer-Tax-ITAT-Taxscan.jpg "“State cannot Clutch the Undue Benefit of Mistake Committed by Tax Payer”: ITAT [Read Order]")
![Penalty u/s 271F cannot be Levied If there is “Reasonable Cause”: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Reasonable-Cause-ITAT-Levied-Taxscan.jpg "Penalty u/s 271F cannot be Levied If there is “Reasonable Cause”: ITAT [Read Order]")
Penalty u/s 271B of Income Tax Act cannot be Imposed for Not Getting Books of Accounts Audited for Violation of S. 44AB: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Jaipur Bench, has recently, in an appeal filed before it, held that penalty u/s 271B of Income Tax Act cannot be imposed for not getting books of accounts...
![Penalty u/s 271B of Income Tax Act cannot be Imposed for Not Getting Books of Accounts Audited for Violation of S. 44AB: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Penalty-Income-Tax-Act-Income-Tax-Books-of-Accounts-Audit-ITAT-Taxscan.jpg "Penalty u/s 271B of Income Tax Act cannot be Imposed for Not Getting Books of Accounts Audited for Violation of S. 44AB: ITAT [Read Order]")
Notice Issued u/s 271(1)(c) of Income Tax Act is Omnibus: ITAT deletes Penalty Proceedings [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Delhi Bench, has recently, in an appeal filed before it, deleted the penalty proceedings, on finding that the notice issued u/s 271(1)(c) of Income Tax Act...
![Notice Issued u/s 271(1)(c) of Income Tax Act is Omnibus: ITAT deletes Penalty Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Notice-Income-Tax-Act-Income-Tax-Tax-ITAT-Penalty-Taxscan.jpg "Notice Issued u/s 271(1)(c) of Income Tax Act is Omnibus: ITAT deletes Penalty Proceedings [Read Order]")
![No Deemed Rent on Flats Sold by Builder declared as Stock-in-Trade: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Deemed-Rent-Flats-Sold-by-Builder-Stock-in-Trade-Deemed-Rent-Flats-Sold-Deemed-Rent-on-Flats-Sold-ITAT-Builder-taxscan-1.jpg "No Deemed Rent on Flats Sold by Builder declared as Stock-in-Trade: ITAT [Read Order]")
Estimation of Cash based on Surmises and Conjectures cannot be made in Rectification Order u/s 154: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that estimation of cash based on surmises and conjectures cannot be made in rectification order...
![Estimation of Cash based on Surmises and Conjectures cannot be made in Rectification Order u/s 154: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Estimation-of-Cash-Rectification-Order-ITAT-cash-taxscan.jpeg "Estimation of Cash based on Surmises and Conjectures cannot be made in Rectification Order u/s 154: ITAT [Read Order]")
Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, held that disallowance cannot be made on dd-hoc basis without any specific allegation, merely on the...
![Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Disallowance-ITAT-taxscan.jpg "Disallowance cannot be Made on Ad-Hoc Basis Without Any Specific Allegation Merely on the basis of General Remarks and Observations: ITAT [Read Order]")
Agricultural Land is Not Capital Asset u/s 2(14)(iii)(b) of Income Tax Act, No Capital Gain: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Jaipur Bench, has recently, in an appeal filed before it, held that there is no capital gain in case of agricultural land as the same is not a capital...
![Agricultural Land is Not Capital Asset u/s 2(14)(iii)(b) of Income Tax Act, No Capital Gain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Agricultural-Land-Capital-Asset-Income-Tax-Act-Income-Tax-Tax-Capital-Gain-ITAT-Taxscan.jpg "Agricultural Land is Not Capital Asset u/s 2(14)(iii)(b) of Income Tax Act, No Capital Gain: ITAT [Read Order]")