![10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-Extended-reassessment-under-Section-153A-TAXSCAN.jpg "10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order]")
10-Year Extended Reassessment Invalid as Escaped Income Not Represented as Asset u/s 153A(1) Proviso: Delhi HC [Read Order]
In a recent judgment, the Delhi High Court ruled that the 10-year reassessment window allowed under the proviso to Section 153A(1) was inapplicable...
![GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-high-court-Form-GST-DRC-06-GST-Demand-TAXSCAN.jpg "GST DRC-06 Forms Show Adequate Opportunity Given to Taxpayer: Delhi HC Upholds ₹35 Lakh GST Demand [Read Order]")
ITAT Directs CIT(A) to Condone 55-Day Delay in Appeal Filed Over Rs. 37.46 Lakh Deduction Claim, Despite Nil Income Declaration [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has directed the Commissioner of Income Tax (Appeals) CIT(A) to condone a 55-day delay in appeal. The appeal contested the denial of a deduction...
![ITAT Directs CIT(A) to Condone 55-Day Delay in Appeal Filed Over Rs. 37.46 Lakh Deduction Claim, Despite Nil Income Declaration [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Condone-55-Day-Delay-Condone-Delay-taxscan.jpg "ITAT Directs CIT(A) to Condone 55-Day Delay in Appeal Filed Over Rs. 37.46 Lakh Deduction Claim, Despite Nil Income Declaration [Read Order]")
ITAT Allows Final Opportunity to Justify Rs. 34 Lakh Deposits, Cites Fresh Evidence as Reason [Read Order]
The Income Tax Appellate Tribunal (ITAT) Pune Bench has directed tax authorities to reconsider a case involving unexplained cash deposits of Rs 34.01 lakh, providing the taxpayer one final chance to...
![ITAT Allows Final Opportunity to Justify Rs. 34 Lakh Deposits, Cites Fresh Evidence as Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-addition-Cash-Deposits-Bank-Accounts-failure-explain-Sources-TAXSCAN.jpg "ITAT Allows Final Opportunity to Justify Rs. 34 Lakh Deposits, Cites Fresh Evidence as Reason [Read Order]")
![Supreme Court & High Courts Weekly Round-up [April 26th to May 2nd,2025]](https://www.taxscan.in/wp-content/uploads/2025/05/Supreme-Court-High-Courts-Supreme-Court-High-Courts-taxscan.jpg "Supreme Court & High Courts Weekly Round-up [April 26th to May 2nd,2025]")
Non-Taxable Persons Can Appeal GST Demands: Delhi HC Orders Department to Set Up Process for Ex-Directors to file Appeal [Read Order]
The Delhi High Court, in a matter where a GST ( Goods and Services Tax ) demand was raised against Former Directors, ordered the GST department to set up the mechanism to file an appeal. It was ruled...
![Non-Taxable Persons Can Appeal GST Demands: Delhi HC Orders Department to Set Up Process for Ex-Directors to file Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Voltas-Hit-GST-Demand-Alleged-Tax-Discrepancies-Excess-Input-Credit-TAXSCAN.jpg "Non-Taxable Persons Can Appeal GST Demands: Delhi HC Orders Department to Set Up Process for Ex-Directors to file Appeal [Read Order]")
Non-Filing of Audit Report before Due Date Not Grounds for Adjusting Exempted Income: ITAT Directs CPC to Amend Intimation [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Cochin, has ruled that the non-filing of the audit report in Form 10B before the due date as prescribed under Section 139 of the Income tax act, 1961 does...
![Non-Filing of Audit Report before Due Date Not Grounds for Adjusting Exempted Income: ITAT Directs CPC to Amend Intimation [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Cochin-CPC-Audit-Report-taxscan.jpg "Non-Filing of Audit Report before Due Date Not Grounds for Adjusting Exempted Income: ITAT Directs CPC to Amend Intimation [Read Order]")