![Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070669-non-compliance-amended-provisions-s148a-s-151-itat-invalidates-reassessment-notice-issued-after-5-years-taxscan.webp "Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]")
Non-compliance With Amended Provisions of S.148A and S.151: ITAT Invalidates Reassessment Notice Issued After 5 Years [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal (ITAT) invalidated a reassessment notice issued for the Assessment Year (AY) 2014-15, citing...
![Penalty Matter Remanded: ITAT Directs AO to Give Effect to Quantum Appeal Before Deciding [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070678-penalty-taxpayer-itat-confirms-penalty-taxscan-2.webp "Penalty Matter Remanded: ITAT Directs AO to Give Effect to Quantum Appeal Before Deciding [Read Order]")
![ITAT: Mere Disagreement with AO’s View Doesn’t Justify Revision Under Section 263 [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070681-itat-revision-taxscan.webp "ITAT: Mere Disagreement with AO’s View Doesn’t Justify Revision Under Section 263 [Read Order]")
![ITAT Grants Assessee One More Opportunity to Substantiate Claims regarding S.69A in interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070478-itat-itat-grants-assessee-opportunity-to-substantiate-claims-substantiate-claims-taxscan.webp "ITAT Grants Assessee One More Opportunity to Substantiate Claims regarding S.69A in interest of Justice [Read Order]")
![Assessees Off-Market Share Purchase by Cheque Differs Materially from Facts Relied Upon by Single Bench: ITAT overrides Single Bench [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/250x150_2070466-share-purchase-taxscan.webp "Assessees Off-Market Share Purchase by Cheque Differs Materially from Facts Relied Upon by Single Bench: ITAT overrides Single Bench [Read Order]")
![ITAT Allows Exemption u/s 11 to Temple, Holds 28-Day Delay in Filing Form 10BB Not Fatal [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070464-itat-allows-exemption-section-11-to-temple-itat-itat-allows-exemption-taxscan.webp "ITAT Allows Exemption u/s 11 to Temple, Holds 28-Day Delay in Filing Form 10BB Not Fatal [Read Order]")
Failure to Deduct TDS on Expenses u/s 40(a)(ia): ITAT Sets Aside Ex Parte Order, Remands Matter for Fresh Adjudication [Read Order]
The Kolkata Bench of Income Tax Appellate Tribunal ( ITAT ) sets aside an ex parte order of the Commissioner of Income Tax (Appeals)[CIT(A)] in a case involving failure to deduct Tax Deducted at...
![Failure to Deduct TDS on Expenses u/s 40(a)(ia): ITAT Sets Aside Ex Parte Order, Remands Matter for Fresh Adjudication [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/500x300_2070772-failure-deduct-tds-on-expenses-itat-ex-parte-order-remands-matter-fresh-adjudication-taxscan.webp "Failure to Deduct TDS on Expenses u/s 40(a)(ia): ITAT Sets Aside Ex Parte Order, Remands Matter for Fresh Adjudication [Read Order]")
Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]
In a landmark decision, the Kerala High Court held that any debt arising out of a cash transaction exceeding ₹20,000, in violation of Section 269SS of the Income Tax Act, 1961, cannot be treated as...
![Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070547-cash-transactions-transactions-violation-of-income-tax-income-tax-not-legally-enforceable-debt-taxscan.webp "Cash Transactions above ₹20,000 in Violation of Income Tax S. 269SS Not Legally Enforceable Debt Under NI Act: Kerala HC [Read Order]")
ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) restores an appeal dismissed by the National Faceless Assessment Centre (NFAC) for non-compliance & grants the assessee one final...
![ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070473-itat-restores-appeal-dismissed-nfac-non-compliance-grants-assessee-one-final-opportunity-interest-justice-taxscan.webp "ITAT Restores Appeal Dismissed by NFAC for Non-Compliance & Grants Assessee One Final Opportunity in Interest of Justice [Read Order]")
Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal ( ITAT ) has invalidated reassessment proceedings as the Assessing Officer’s (AO) failure to comply with statutory requirements under Section...
![Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070413-notice-section148-issued-after-expiration-of-3-years-section148-issued-after-expiration-taxscan.webp "Notice u/s 148 Issued After Expiration of 3 Years Without Permission From Pr. Chief Commissioner: ITAT Rules proceedings Invalid for Statutory Violation [Read Order]")
Relief for Hyundai Motors: Madras HC Rules Reopening Income Tax Assessment on Same Issue After Prior Query and Reply Invalid [Read Order]
In a recent ruling, the Madras High Court held that reopening an income tax assessment on an issue that was already raised and answered during the original assessment amounts to a change of opinion,...
![Relief for Hyundai Motors: Madras HC Rules Reopening Income Tax Assessment on Same Issue After Prior Query and Reply Invalid [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070416-hyundai-motors-income-tax-case-madras-high-court-taxscan.webp "Relief for Hyundai Motors: Madras HC Rules Reopening Income Tax Assessment on Same Issue After Prior Query and Reply Invalid [Read Order]")
[BREAKING] “Massive Fraudulent Availment of the ITC”: Delhi HC upholds Penalty against GST Consultant in Rs. 285 Cr Fake ITC Scam [Read Order]
In a surprising move, the Delhi High Court has upheld a Penalty against a GST Consultant for alleged fraudulent availment of GST Input Tax Credit through 54 fake firms. The brief background...
![[BREAKING] “Massive Fraudulent Availment of the ITC”: Delhi HC upholds Penalty against GST Consultant in Rs. 285 Cr Fake ITC Scam [Read Order]](https://images.taxscan.in/h-upload/2025/07/29/500x300_2070446-fake-itc-scam-delhi-high-court-taxscan.webp "[BREAKING] “Massive Fraudulent Availment of the ITC”: Delhi HC upholds Penalty against GST Consultant in Rs. 285 Cr Fake ITC Scam [Read Order]")