![CIT(E)s Fails to Serve Email Notices due to Technical Glitch: ITAT Condones Delay, remands Rejection of Registration u/s 80G(5) Matter [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Ahmedabad-ITAT-Income-Tax-Notice-Email-CITE-Taxscan.jpg "CIT(E)s Fails to Serve Email Notices due to Technical Glitch: ITAT Condones Delay, remands Rejection of Registration u/s 80G(5) Matter [Read Order]")
CIT(E)'s Fails to Serve Email Notices due to Technical Glitch: ITAT Condones Delay, remands Rejection of Registration u/s 80G(5) Matter [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) condoned a 129-day delay in filing the appeal due to the Commissioner of Income Tax...
![Extended Gap due to Covid 19 Pandemic led to Inability to Track Hearing Notice: ITAT remands case to CIT (A) for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-Income-Tax-Appellate-Tribunal-CIT-A-Covid-19-Covid-19-Pandemic-Extended-Gap-Extended-Gap-Due-to-Covid-19-TAXSCAN.jpg "Extended Gap due to Covid 19 Pandemic led to Inability to Track Hearing Notice: ITAT remands case to CIT (A) for Fresh Adjudication [Read Order]")
![Proper Adjudication and Verification Needed for Addition of Unexplained Cash Credit u/s 68 of Income Tax Act:ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Ahmedabad-Adjudication-Verification-Cash-Credit-Unexplained-Cash-Credit-Income-Tax-Act-TAXSCAN.jpg "Proper Adjudication and Verification Needed for Addition of Unexplained Cash Credit u/s 68 of Income Tax Act:ITAT [Read Order]")
![Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Appellate-Tribunal-ITAT-Income-Tax-Act-Income-Tax-Section-147-of-Income-Tax-Act-Re-Opening-of-Assessment-ITAT-Delhi-taxscan.webp "Re-Opening of Assessment by AO u/s 147 of Income Tax Act is Illegal and unjustified due to Unprocessed Original Return: ITAT [Read Order]")
![Treatment of S. 153D Income Tax Act as pari-materia to S. 148 mechanism by AO without Approval: ITAT remands 49 Appeals to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-Cochin-Income-Tax-Act-ITAT-remand-ITAT-remands-49-Appeals-CITA-Section-153D-AO-TAXSCAN.webp "Treatment of S. 153D Income Tax Act as pari-materia to S. 148 mechanism by AO without Approval: ITAT remands 49 Appeals to CIT(A) [Read Order]")
Consolidated Penalty u/s 271D and 271E of Income Tax Act not leviable without Specifying Individual Cash Transactions: ITAT [Read Order]
In a recent case, the Cochin Bench of Income Tax Appellate Tribunal (ITAT) held that the consolidated penalty under section 271D and 271E of Income Tax Act (ITA) cannot be levied without specifying...
![Consolidated Penalty u/s 271D and 271E of Income Tax Act not leviable without Specifying Individual Cash Transactions: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Cochin-ITAT-Income-Tax-individual-cash-transactions-Cash-Transactions-Penalty-Consolidated-Penalty-taxscan.webp "Consolidated Penalty u/s 271D and 271E of Income Tax Act not leviable without Specifying Individual Cash Transactions: ITAT [Read Order]")
Cash Sales Evidence not Produced to Prove genuineness of Cash Deposit Made During Demonetisation Period: ITAT directs Fresh Adjudication [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) directed the Commissioner of Income Tax (Appeals) to conduct fresh adjudication in the matter where the assessee failed to produce...
![Cash Sales Evidence not Produced to Prove genuineness of Cash Deposit Made During Demonetisation Period: ITAT directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-ITAT-directs-Adjudication-Cash-Sales-Fresh-Adjudication-Cash-Deposit-Commissioner-of-Income-Tax-Commissioner-of-Income-Tax-Appeals-taxscan.webp "Cash Sales Evidence not Produced to Prove genuineness of Cash Deposit Made During Demonetisation Period: ITAT directs Fresh Adjudication [Read Order]")
Retrospectively Canceled GST Registration: Delhi HC modified retrospectively canceled GST Registration to the date of SCN issued by GST department [Read Order]
In a recent case, the Delhi High Court modified the retrospectively canceled Goods and Service Tax ( GST ) registration to the date of Show Cause Notice ( SCN ) issued by the Goods and Service Tax...
![Retrospectively Canceled GST Registration: Delhi HC modified retrospectively canceled GST Registration to the date of SCN issued by GST department [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Delhi-High-Court-GST-Registration-Canceled-GST-Registration-GST-department-SCN-issued-by-GST-department-Taxscan.jpg "Retrospectively Canceled GST Registration: Delhi HC modified retrospectively canceled GST Registration to the date of SCN issued by GST department [Read Order]")
Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]
In a recent ruling, the Madras High Court directed the taxpayer to regard the Order as a Show Cause Notice ( SCN ) due to officers' direct replication of audit observations without adequate...
![Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Madras-High-court-GST-DRC-Show-Cause-Notice-taxpayer-taxscan.jpg "Audit Findings Replicated into SCN and GST DRC-07 Order without Proper Adjudication: Madras HC directs Order be treated as SCN [Read Order]")
Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]
The Bangalore Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) dismissed revenue appeal as the expenses incurred by the petitioner was included in the gross transaction...
![Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Bangalore-Service-Tax-Gross-Transaction-Value-TAXSCAN.jpg "Expenses included in Gross Transaction Value and Suffered Service Tax: CESTAT dismisses Revenue Appeal [Read Order]")
Service Tax not Leviable on Flats, less than 12 in Units Constructed Prior to 01.07.2010: CESTAT [Read Order]
The Chennai Bench of the Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ) observed that service tax is not leviable on flats, less than 12 in units constructed prior to 01.07.2010. ...
![Service Tax not Leviable on Flats, less than 12 in Units Constructed Prior to 01.07.2010: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/CESTAT-CESTAT-Chennai-Service-Tax-Service-Tax-not-Leviable-on-Flats-TAXSCAN.jpg "Service Tax not Leviable on Flats, less than 12 in Units Constructed Prior to 01.07.2010: CESTAT [Read Order]")