![ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/ITAT-assessment-non-existent-entity-null-void-TAXSCAN.jpg "ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]")
ITAT quashes assessment order against non-existent entity proven to be null and void [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that Assessment order proved to be null and void having not been passed for...
![No Addition shall be made, if assessee has sufficient interest free fund to provide interest free loans: ITAT dismisses revenues Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-Addition-if-assessee-sufficient-interest-fund-provide-interest-free-loans-ITAT-revenue-Appeal-taxscan.jpg "No Addition shall be made, if assessee has sufficient interest free fund to provide interest free loans: ITAT dismisses revenues Appeal [Read Order]")
![Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Reopening-Assessment-Tangible-Material-Evidence-ITAT-Assessment-Order-Income-Tax-taxscan.jpg "Reopening of Assessment after Four Years while there was No New Tangible Material Evidence: ITAT quashes Assessment Order [Read Order]")
![No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/No-addition-without-Independent-inquiry-concerned-builder-regarding-purchase-property-ITAT-TAXSCAN.jpg "No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]")
Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]
A Single Bench of the Kerala High Court dismissed a writ petition filed under Article 226 of the Constitution of India as there was delay of 3 years in approaching High Court against assessment order...
![Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Approaching-High-Court-against-Assessment-Order-passed-Assessment-Order-passed-KVAT-Act-Kerala-HC-dismisses-Writ-Petition-taxscan.jpg "Delay of 3 years in Approaching High Court against Assessment Order passed under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]")
No Assessment Order shall be passed u/s 153C of Income Tax Act when Seized documents did not establish any correlation with that Assessment Year :ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no assessment order should be passed under Section 153C of the Income Tax Act, 1961 when seized documents did not establish any...
![No Assessment Order shall be passed u/s 153C of Income Tax Act when Seized documents did not establish any correlation with that Assessment Year :ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-Order-Income-Tax-Act-Seized-documents-Assessment-Year-ITAT-taxscan.jpg "No Assessment Order shall be passed u/s 153C of Income Tax Act when Seized documents did not establish any correlation with that Assessment Year :ITAT [Read Order]")
Kerala HC quashes Assessment Order Passed without Affording Personal Hearing as u/s 75(4) of GST Act [Read Order]
A Single Bench of the Kerala High Court quashed an assessment order passed without affording personal hearing as under Section 75(4) of the Goods and Service Tax (GST) Act, 2017. The present writ...
VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]
The High Court of Bombay has directed the Assessing Officer (AO) to conduct a fresh assessment in a case where the Value Added Tax (VAT) assessment was allegedly made without considering crucial...
![VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/VAT-Assessment-Considering-C-Forms-F-Forms-Bombay-High-Court-Directs-AO-Afresh-Assessment-Release-Bank-TAXSCAN.jpg "VAT Assessment Made Without Considering C-Forms & F-Forms: Bombay High Court Directs AO for Afresh Assessment and Release of Bank A/c Attachment [Read Order]")
Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]
The Pune bench of the Income Tax Appellate Tribunal (ITAT) held that the error in the assessment order shou be one that it is not debatable or plausible view. In a case where the Assessing Officer...
![Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessment-order-erroneous-cash-deposit-reassessment-proceeding-ITAT-grounds-lack-jurisdiction-taxscan.jpg "Assessment order not to be termed erroneous if no addition in respect of cash deposit was made in reassessment proceeding: ITAT deletes addition on grounds of lack of jurisdiction u/s 263 [Read Order]")
Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assessment order, though passed on 31.12.2016, was dispatched to the Speed Post Centre on 02.01.2017 would have to be construed...
![Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Date-of-Dispatch-of-Assessment-order-Beyond-the-Limitation-Period-Prescribed-Income-Tax-Ac-ITAT-Quashes-Assessment-Order-TAXSCAN.jpg "Date of Dispatch of Assessment order Beyond the Limitation Period Prescribed u/s 153(1) of Income Tax Act: ITAT Quashes Assessment Order [Read Order]")
Request of 10-days Adjournment to file SCN Response not Considered by Income Tax Dept: Delhi HC sets aside Assessment Order [Read Order]
The Delhi High Court invalidated the assessment order made by the Income Tax authorities, neglecting the request to postpone the response to the Show Cause Notice (SCN) and passed the order violating...
![Request of 10-days Adjournment to file SCN Response not Considered by Income Tax Dept: Delhi HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Request-Adjournment-SCN-Response-SCN-Income-Tax-Dept-Delhi-High-Court-Assessment-Order-taxscan.jpg "Request of 10-days Adjournment to file SCN Response not Considered by Income Tax Dept: Delhi HC sets aside Assessment Order [Read Order]")