Begin typing your search above and press return to search.
![Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Share-Capital-Unexplained-Cash-Credit-Unexplained-Cash-taxscan.jpg "Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]")
Share Capital Received from Previous AY Cannot Be Taxable as Unexplained Cash Credit: ITAT Deletes Addition u/s 68 [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) held that share capital received from previous Assessment Years could not be treated as...
![CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/12/ITAT-ITAT-Surat-Income-Tax-Appellate-Tribunal-Delay-in-Filing-income-Tax-Appeal-taxscan.jpg "CIT(A) fails to Dismiss Appeal on Merits: ITAT condones 2 year 19 days Delay in Filing Income Tax Appeal [Read Order]")
![Meeting requirements of section 148 of Income Tax Act eliminates need for Separate Notice u/s 143: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-Income-Tax-Appellate-Tribunal-ITA-section-148-of-Income-Tax-Act-Income-Tax-Act-ITAT-news-Income-tax-news-taxscan.jpg "Meeting requirements of section 148 of Income Tax Act eliminates need for Separate Notice u/s 143: ITAT [Read Order]")
![Passing Intimation u/s 143 without Reasonable Opportunity to Taxpayer Deemed Unlawful: ITAT against AO [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Passing-Intimation-Reasonable-Opportunity-Taxpayer-itat-taxscan.jpg "Passing Intimation u/s 143 without Reasonable Opportunity to Taxpayer Deemed Unlawful: ITAT against AO [Read Order]")
![No Assessment can be made u/s 143 or 144 of Income Tax Act after Twelve Months from end of Relevant Assessment Year: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/No-Assessment-Income-Tax-Act-Relevant-Assessment-Year-ITAT-taxscan.jpg "No Assessment can be made u/s 143 or 144 of Income Tax Act after Twelve Months from end of Relevant Assessment Year: ITAT [Read Order]")
Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]
In a major relief to M/s. TNS India Private Limited, the Telangana High Court quashed orders passed beyond period of limitation prescribed under sub-section (2A) of Section 153 of the Income Tax Act,...
![Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Relief-to-TNS-India-Telangana-HC-Period-of-Limitation-sub-section-Income-Tax-Act-TAXSCAN.jpg "Relief to TNS India: Telangana HC quashes orders passed beyond Period of Limitation prescribed under sub-section (2A) of Section 153 of Income Tax Act [Read Order]")
![CBDT authorizes ACIT/DCIT (NEAC) for issuing 143(2) Notice [Read Notification]](https://www.taxscan.in/wp-content/uploads/2020/09/NEAC-CBDT-notice-Taxscan.jpg "CBDT authorizes ACIT/DCIT (NEAC) for issuing 143(2) Notice [Read Notification]")
Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]
Yet again, Section 143(1D) of the Income Tax Act came under the scrutiny of a Constitutional Court. This time, it was the High Court of Bombay, which held categorically while considering many writ...
![Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2016/06/Bombay-High-Court-Tax-Scan.jpg "Section 143(1D) can’t detract the Discretionary Power of AO to process the Returns even if a Notice u/s 143(2) is Issued: Bombay HC [Read Judgment]")