![AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-final-assessment-order-mandatory-Income-Tax-Act-ITAT-allows-Appeal-TAXSCAN-1.jpg "AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]")
AO cannot pass final Assessment Order without complying with Mandatory Requirement under section 144C of Income Tax Act: ITAT allows Appeal [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, held that assessing officers could not pass a final assessment order without complying with...
![Assessment Order under Income Tax Act passed before time to file Reply to SCN expired: Delhi HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Income-Tax-Act-SCN-Assessment-Order-under-Income-Tax-Act-passed-before-time-to-file-Reply-to-SCN-expired-taxscan.jpg "Assessment Order under Income Tax Act passed before time to file Reply to SCN expired: Delhi HC quashes Assessment Order [Read Order]")
![Denial of Request for Hearing Via Video Conferencing: Delhi HC sets aside Assessment order under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Denial-of-Request-Video-Conferencing-Delhi-HC-Assessment-order-Income-Tax-Act-taxscan.jpg "Denial of Request for Hearing Via Video Conferencing: Delhi HC sets aside Assessment order under Income Tax Act [Read Order]")
![Addition u/s 153C of Income Tax Act without Incriminating Material is Invalid: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Income-Tax-Act-Incriminating-Material-Income-Tax-Delhi-Highcourt-taxscan.jpg "Addition u/s 153C of Income Tax Act without Incriminating Material is Invalid: Delhi HC [Read Order]")
![ITAT allows deduction on cost acquisition of land acquired from allottees of govt for rehabilitation dam project [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ITAT-deduction-cost-acquisition-land-acquired-allottees-govt-for-rehabilitation-dam-project-TAXSCAN.jpg "ITAT allows deduction on cost acquisition of land acquired from allottees of govt for rehabilitation dam project [Read Order]")
Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]
The Kerala High Court directed the assessee to file an appeal before the Kerala Value Added Tax Appellate Tribunal (KVATAT) as the assessment order and notice issued under section 153 C of the Income...
![Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Income-Tax-Act-without-Jurisdiction-Kerala-HC-File-Appeal-ITAT-taxscan.jpg "Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]")
Issuance of Demand Notice without considering Application to Condone Delay of 24 days in filing Appeal against Assessment Order under Income Tax Act: Kerala HC directs to consider delay application
The Kerala High Court directed to consider delay application in the matter of issuance of demand notice without considering application to condone delay of 24 days in filing appeal against assessment...
AO Mistakenly Added previous year's Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]
The Kerala High Court set aside the assessment order wherein the Assessing Officer (AO) mistakenly added the previous year's balance into account while computing the total receipt. It was necessary...
![AO Mistakenly Added previous years Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-Mistakenly-Added-previous-years-Balance-total-receipt-Kerala-HC-Assessment-Order-taxscan.jpg "AO Mistakenly Added previous years Balance into Account while computing total receipt: Kerala HC sets aside Assessment Order [ Read Order]")
Wrongful Allegation of Non-Current Investment made in Share Application money of Entity: Delhi HC sets aside the Assessment order [Read Order]
In a recent case, the Delhi High Court set aside the assessment order which was made on wrongful allegation on non-current investment made in share application money of entity. AADI India Private...
![Wrongful Allegation of Non-Current Investment made in Share Application money of Entity: Delhi HC sets aside the Assessment order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Wrongful-Allegation-Non-Current-Investment-Share-Application-money-Delhi-HC-Assessment-order-taxscan.jpg "Wrongful Allegation of Non-Current Investment made in Share Application money of Entity: Delhi HC sets aside the Assessment order [Read Order]")
Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Pune bench held that the assessment order passed under Section 144, read with Section 147 of the Income Tax Act, without a Document Identification Number...
![Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Passed-Under-Section-144-rws-ITAT-Income-Tax-Income-Tax-Act-DIN-Document-Identification-Number-TAXSCAN.jpg "Assessment Order Passed u/s 144 rws 147 of Income Tax Act without DIN shall be treated as invalid: ITAT [Read Order]")
Failure to Adhere to Mandatory Requirement of Section 144C(1) of Income Tax Act results in Invalidation of Final Assessment Order: Delhi HC [Read Order]
The Delhi High Court recently observed that the failure to adhere to mandatory requirement of Section 144C(1) of the Income Tax Act, 1961 results in invalidation of final assessment order. The...
![Failure to Adhere to Mandatory Requirement of Section 144C(1) of Income Tax Act results in Invalidation of Final Assessment Order: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Failure-Mandatory-Requirement-Income-Tax-Act-Failure-to-Adhere-to-Mandatory-Requirement-delhi-hc-taxscan.jpg "Failure to Adhere to Mandatory Requirement of Section 144C(1) of Income Tax Act results in Invalidation of Final Assessment Order: Delhi HC [Read Order]")