![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]")
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...
![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]](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]](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]")
Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) has quashed the consequent assessment order passed under Section 143(3) of the Income Tax Act 1961 for want of vald assumption of jurisdiction...
![Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Notice-Non-Jurisdictional-AO-ITAT-Quashes-Consequent-Assessment-order-ITAT-Assessment-order-Valid-Assumption-of-Jurisdiction-taxscan.jpg "Notice issued u/s 143(2) by Non-Jurisdictional AO, ITAT Quashes Consequent Assessment order u/s 143 (3) for want of Valid Assumption of Jurisdiction [Read Order]")
![Tax for which ITC is claimed Reflected in Form GSTR 2A: Kerala HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Tax-ITC-GSTR-Kerala-High-Court-quashes-Assessment-Order-taxscan.jpg "Tax for which ITC is claimed Reflected in Form GSTR 2A: Kerala HC quashes Assessment Order [Read Order]")
Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]
The Raipur Bench of Income Tax Appellate Tribunal (ITAT) held that the penalty imposed by Assessing Officer (AO) during assessment proceeding under Section 271 of Income Tax Act,1961 is within the...
![Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Penalty-Imposed-by-AO-Income-Tax-Act-for-Non-Compliance-to-Notices-issued-Assessment-Limitation-Period-ITAT-Dismisses-Appeal-TAXSCAN.jpg "Penalty Imposed by AO u/s 271(1)(b)Â Income Tax Act for Non- Compliance to Notices issued during Assessment is within the Limitation Period: ITAT Dismisses Appeal [Read Order]")
ALP of ESOP Expenses cannot be taken as ‘Nil’ for determining Transfer pricing: ITAT grants relief to Booking.com [Read Order]
The Income Tax Appellate Tribunal (ITAT) Mumbai bench held that the Arm's Length Price of the Employee Stock Option Plan (ESOP) expenses could not be taken as "NIL" for determining transfer pricing. ...
![ALP of ESOP Expenses cannot be taken as ‘Nil’ for determining Transfer pricing: ITAT grants relief to Booking.com [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/ALP-of-ESOP-cannot-be-taken-determining-Transfer-pricing-ITAT-grants-Booking.com-TAXSCAN.jpg "ALP of ESOP Expenses cannot be taken as ‘Nil’ for determining Transfer pricing: ITAT grants relief to Booking.com [Read Order]")
Assessment Order passed in Name of Non-Existent Entity after getting Intimation of Amalgamation shall be "Void Ab Initio": ITAT [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment order passed in the name of a non-existent entity after getting intimation of amalgamation shall be void ab...
![Assessment Order passed in Name of Non-Existent Entity after getting Intimation of Amalgamation shall be Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Non-Existent-Entity-Intimation-of-Amalgamation-ITAT-taxscan.jpg "Assessment Order passed in Name of Non-Existent Entity after getting Intimation of Amalgamation shall be Void Ab Initio: ITAT [Read Order]")
Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]
The Ahmedabad Bench of Income Tax Act Appellate Tribunal (ITAT) held that children education, helper & uniform attire reimbursement, the same are coming under the purview of Section 10(14) of the...
![Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Children-Education-Helper-Uniform-attire-Reimbursement-Purview-Income-Tax-Act-ITAT-Deletes-Income-Tax-Addition-such-Perquisites-TAXSCAN.jpg "Children Education, Helper & Uniform attire Reimbursement comes under the Purview of Section 10(14) of Income Tax Act : ITAT Deletes Income Tax Addition under such Perquisites [Read Order]")
Assessment Order not to be held erroneous simply on allegation of Inadequate Enquiry, without establishing a total lack of Enquiry: ITAT quashes Revision Order [Read Order]
The Income Tax Appellate Tribunal (ITAT ) Jaipu bench held that assessment order could not be held to be erroneous simply an allegation of inadequate enquiry,unless there is an established case...
![Assessment Order not to be held erroneous simply on allegation of Inadequate Enquiry, without establishing a total lack of Enquiry: ITAT quashes Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-allegation-of-Inadequate-Enquiry-total-lack-of-Enquiry-ITAT-Revision-Order-taxscan.jpg "Assessment Order not to be held erroneous simply on allegation of Inadequate Enquiry, without establishing a total lack of Enquiry: ITAT quashes Revision Order [Read Order]")