Shabna Rahim
![Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Addition-made-by-AO-AO-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without giving the...
![NRI Assessee is Eligible for Beneficial Rate of Tax on Interest Income during Calculation of Tax Amount under India-USA Tax Treaty: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/NRI-Assessee-is-Eligible-for-Rate-of-Tax-on-Interest-Income-during-Calculation-of-Tax-Amount-under-India-USA-Tax-Treaty-ITAT-TAXSCAN.jpg "NRI Assessee is Eligible for Beneficial Rate of Tax on Interest Income during Calculation of Tax Amount under India-USA Tax Treaty: ITAT [Read Order]")
![Interest Income Earned from Scheduled Banks would not be Entitled to Deduction Under Section 80P(2)(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-income-scheduled-bank-deduction-ITAT-income-tax-taxscan.jpg "Interest Income Earned from Scheduled Banks would not be Entitled to Deduction Under Section 80P(2)(a)(i) of Income Tax Act: ITAT [Read Order]")
![Claim of Deduction u/s 80-IA of Income Tax Act Rejected due to Delay in Filing Income Tax Returns: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-of-Deduction-Income-Tax-Act-Delay-in-Filing-Income-Tax-Returns-Filing-Income-Tax-Return-Income-Tax-Return-ITAT-Directs-Re-adjudication-taxscan.jpg "Claim of Deduction u/s 80-IA of Income Tax Act Rejected due to Delay in Filing Income Tax Returns: ITAT Directs Re-adjudication [Read Order]")
![Penalty Imposed u/s 271(1)(c) of Income Tax Act on Ground of Concealment of Income in ROI: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-Income-Tax-Act-Income-Tax-Ground-of-Concealment-of-Income-in-ROI-Income-in-ROI-ROI-ITAT-Deletes-Penalty-ITAT-Penalty-Taxscan.jpg "Penalty Imposed u/s 271(1)(c) of Income Tax Act on Ground of Concealment of Income in ROI: ITAT Deletes Penalty [Read Order]")
Addition made by AO on Ground of Non Reply of Notice issued During Assessment Proceedings: ITAT Directs Re-adjudication [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made on the ground of non-reply of notice issued during the assessment...
![Addition made by AO on Ground of Non Reply of Notice issued During Assessment Proceedings: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Notice-issued-During-Assessment-Proceedings-Notice-Assessment-Proceedings-Assessment-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO on Ground of Non Reply of Notice issued During Assessment Proceedings: ITAT Directs Re-adjudication [Read Order]")
Claim on Loss of Sale of Discarded Assets Rejected due to Invalid Filing of Income Tax Returns: ITAT Directs Re-adjudication [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of a claim on loss of sale of discarded assets due to invalid filing of...
![Claim on Loss of Sale of Discarded Assets Rejected due to Invalid Filing of Income Tax Returns: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Claim-Loss-of-Sale-Claim-on-Loss-of-Sale-Discarded-Assets-Invalid-Filing-of-Income-Tax-Returns-Income-Tax-Returns-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Claim on Loss of Sale of Discarded Assets Rejected due to Invalid Filing of Income Tax Returns: ITAT Directs Re-adjudication [Read Order]")
Penalty Imposed u/s 272A(1)(d) of Income Tax Act without Giving Proper Opportunity to Assessee: ITAT Deletes Penalty [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) deleted the penalty imposed under section 272A(1)(d) of the Income Tax Act,1961 without giving proper opportunity to the assessee to...
![Penalty Imposed u/s 272A(1)(d) of Income Tax Act without Giving Proper Opportunity to Assessee: ITAT Deletes Penalty [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Penalty-Imposed-of-Income-Tax-Act-without-Giving-Proper-Opportunity-to-Assessee-ITAT-Deletes-Penalty-TAXSCAN.jpg "Penalty Imposed u/s 272A(1)(d) of Income Tax Act without Giving Proper Opportunity to Assessee: ITAT Deletes Penalty [Read Order]")
No Audit can be Made u/s 44AB of Income Tax Act When Assessee Has Not Maintain Books of Account: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal ( ITAT) held that no audit can be made under section 44AB of the Income Tax Act,1961 when the assessee has not been maintained the books...
![No Audit can be Made u/s 44AB of Income Tax Act When Assessee Has Not Maintain Books of Account: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Audit-Income-Tax-Act-Income-Tax-Assessee-Has-Not-Maintain-Books-of-Account-Assessee-Books-of-Account-ITAT-Taxascan.jpg "No Audit can be Made u/s 44AB of Income Tax Act When Assessee Has Not Maintain Books of Account: ITAT [Read Order]")
Interest Charged u/s 201(1A) of Income Tax Act on ground of Delay in Remittance of TDS : ITAT Directs to Delete Interest [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to delete the interest charged under section 201(1A) of the Income Tax Act,1961 on the ground of delay...
![Interest Charged u/s 201(1A) of Income Tax Act on ground of Delay in Remittance of TDS : ITAT Directs to Delete Interest [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Interest-Charged-of-Income-Tax-Act-on-ground-of-Delay-in-Remittance-of-TDS-ITAT-Directs-to-Delete-Interest-TAXSCAN.jpg "Interest Charged u/s 201(1A) of Income Tax Act on ground of Delay in Remittance of TDS : ITAT Directs to Delete Interest [Read Order]")
No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]
The New Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that no addition can be made on any unaccounted share capital when it was already taxed under the category of ‘source of income’. ...
![No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/No-Addition-Unaccounted-Share-Capital-Source-of-Income-Income-Tax-ITAT-taxscan.jpg "No Addition can be made on Unaccounted Share Capital when it already Taxed under Category of ‘Source of Income’ : ITAT [Read Order]")
Disallowance made by AO on ground of Utilisation of Expenses for Non Business Purposes : ITAT Directs Re-adjudication [Read Order]
The Indore bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the disallowance made on the ground of utilization of expenses for personal use or...
![Disallowance made by AO on ground of Utilisation of Expenses for Non Business Purposes : ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Disallowance-Income-Tax-AO-Utilisation-of-Expenses-Utilisation-Expenses-Non-Business-Purposes-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Disallowance made by AO on ground of Utilisation of Expenses for Non Business Purposes : ITAT Directs Re-adjudication [Read Order]")