![CIT (A) has the power to Annul Assessment Order under the Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CIT-A-Annul-Assessment-Order-Assessment-Order-Income-Tax-Act-Delhi-HC-taxscan.jpg "CIT (A) has the power to Annul Assessment Order under the Income Tax Act: Delhi HC [Read Order]")
CIT (A) has the power to Annul Assessment Order under the Income Tax Act: Delhi HC [Read Order]
The Delhi High Court has held that the Commissioner of Income Tax (CIT (A)) has the power to Annul the Assessment Order under the Income Tax Act,...
![Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Failure-Draft-Assessment-Order-Income-Tax-Act-Assessment-Jurisdiction-Bombay-HC-TAXSCAN.jpg "Failure to Pass Draft Assessment Order u/s 144C(1) of Income Tax Act renders Assessment as one without Jurisdiction: Bombay HC [Read Order]")
![Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bombay-High-Court-assessment-order-Absence-of-Evidence-proving-Income-Escapement-in-Assessment-taxscan.jpeg "Bombay HC set aside Assessment Order u/s 148 in Absence of Evidence proving Income Escapement in Assessment [Read Order]")
![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]")
![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]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the assumption of jurisdiction for reopening the assessment by the Assessing Officer is bad in law and notice under Section 148 of...
![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]")
Assessment order does not contain Discussion on Legal aspects Highlighted by PCIT in Notice used u/s 263(1) of Income Tax Act: ITAT Directs Re-Adjudication as to Claim u/s 80IA(4) of Income Tax Act
The Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has directed adjudication as to claim under Section 80IA(4) of the Income Tax Act 1961 as the assessment order did not contain discussion on...
No addition shall be made without making Independent inquiry from concerned builder regarding purchase of property: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi bench held that no addition should be made without making independent inquiry from concerned builder regarding the purchase of the property. ...
![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]")