![An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/An-Omnibus-Notice-vice-of-vagueness-ITAT-Ambiguous-Penalty-Notice-Income-Tax-taxscan.jpg "An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]")
'An Omnibus Notice suffers from vice of vagueness’: ITAT invalidates Ambiguous Penalty Notice u/s 271(1)(c) of Income Tax [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) invalidated an ambiguous penalty notice under Section 271(1)(c) of...
![CIT(E) Rejects State Trust Application u/s 12AB for Missing Deadline: ITAT Overturns Decision citing CBDT Deadline Extension Circular. [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/CBDT-Deadline-Extension-Circular-Section-12AB-income-tax-act-ITAT-taxscan.jpg "CIT(E) Rejects State Trust Application u/s 12AB for Missing Deadline: ITAT Overturns Decision citing CBDT Deadline Extension Circular. [Read Order]")
![Reassessment Based on Insight Portal Information must be u/s 147/148, Not Section 153C: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-HC-Delhi-High-Court-Reassessment-Based-on-Insight-Portal-Reassessment-Insight-Portal-Information-taxscan.jpg "Reassessment Based on Insight Portal Information must be u/s 147/148, Not Section 153C: Delhi HC [Read Order]")
![ITAT sets aside PCIT’s Revision, Approves Additional Depreciation claim under Section 32(1)(iia) and Stamp Duty Deduction under Section 35DD [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-ITAT-Sets-Aside-PCITs-Revision-Principal-Commissioner-of-Income-Tax-Approves-Additional-Depreciation-taxscan.jpg "ITAT sets aside PCIT’s Revision, Approves Additional Depreciation claim under Section 32(1)(iia) and Stamp Duty Deduction under Section 35DD [Read Order]")
ITAT Remands Case to CIT(A) for Fresh Consideration, Imposes Cost of Rs. 10,000 on Assessee for Non-Compliance with Notices [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case to Commissioner of Income Tax ( Appeals ) [CIT(A)] for fresh consideration and imposed a cost of Rs.10,000 on the...
![ITAT Remands Case to CIT(A) for Fresh Consideration, Imposes Cost of Rs. 10,000 on Assessee for Non-Compliance with Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/11/Reduce-Tax-Reduce-Tax-Evasion-blockchain-Indias-tax-administration-system-tax-administration-AI-blockchain-and-real-time-analytics-Taxscan.jpg "ITAT Remands Case to CIT(A) for Fresh Consideration, Imposes Cost of Rs. 10,000 on Assessee for Non-Compliance with Notices [Read Order]")
AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]
In a recent ruling, the Delhi bench of the Income Tax Appellate Tribunal ( ITAT ) deleted the disallowance made by the AO as the AO presumed the expenses claimed by the assessee as ‘personal...
![AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/AO-Mistaken-Presumption-Personal-Expenditure-Personnel-Expenditure-ITAT-Disallowance-taxscan.jpg "AO’s Mistaken Presumption of Personal Expenditure instead of Personnel Expenditure: ITAT deletes Disallowance [Read Order]")
Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]
In a recent ruling, the Surat Bench of the Income Tax Appellate Tribunal ( ITAT ) held that the principles of natural justice demand the reassessment of a case if one party was not given the...
![Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-Unexplained-cash-deposits-taxscan.jpg "Unexplained Cash Deposits u/s 69A: ITAT Remands Case to AO for Reassessment citing Natural Justice Violation [Read Order]")
ITAT dismisses Appeal as withdrawn after Condonation of Delay and Grant of S. 80G(5) Approval [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) dismissed an appeal as withdrawn after the delay in filing the application for approval under Section 80G(5)(iii) of the Income Tax Act,...
![ITAT dismisses Appeal as withdrawn after Condonation of Delay and Grant of S. 80G(5) Approval [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-Condonation-of-Delay-Section-80G5iii-of-Income-Tax-Act-taxscan.jpg "ITAT dismisses Appeal as withdrawn after Condonation of Delay and Grant of S. 80G(5) Approval [Read Order]")
Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]
In a recent case, the Kerala High Court has remanded the matter of cross empowerment of State Goods and Services Tax ( GST ) Officials to take actions such as issuance of show cause notices ( SCN )...
![Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2024/12/GST-Cross-Empowerment-under-GST-Kerala-High-Court-Cross-Empowerment-of-State-Officials-taxscan.jpg "Cross Empowerment of State Officials under GST: Kerala HC refers matters to Division Bench [Read Judgment]")
ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal ( ITAT ) remanded the case for de novo assessment due to his failure to comply with earlier proceedings and a dispute over the sale consideration...
![ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-Income-Tax-ITAT-Ahmedabad-Income-Tax-Appellate-Tribunal-TAXSCAN.jpg "ITAT Remands Case for De Novo Assessment due to Non-Compliance and Dispute Over Sale Consideration u/s 69A of Income Tax Act [Read Order]")
Delhi HC Rejects Challenge to Assessment Order u/s 143(3), Imposes Rs. 1 Lakh Cost for Frivolous Litigation [Read Order]
In a recent ruling, the Delhi passed under Section 143(3) of the Act. The High Court rejected a petition challenging the assessment order passed under Section 143( 3 ) of the Income Tax Act, 1961, as...
![Delhi HC Rejects Challenge to Assessment Order u/s 143(3), Imposes Rs. 1 Lakh Cost for Frivolous Litigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/Delhi-high-court-Income-Tax-Section-143-3-of-Income-Tax-Act-Section-143-3-of-ITA-Income-Tax-Act-taxscan.jpg "Delhi HC Rejects Challenge to Assessment Order u/s 143(3), Imposes Rs. 1 Lakh Cost for Frivolous Litigation [Read Order]")