![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]")
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...
![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]](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]")
![Short Term Capital Gain disposed off within a Short Span of time will not justify the Gain to be treated as Business Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Short-term-Capital-Gain-Capital-Gain-Short-Span-of-time-Short-term-Capital-Gain-disposed-off-within-a-Short-Span-of-time-will-not-justify-the-gain-to-be-treated-as-Business-Income.jpg "Short Term Capital Gain disposed off within a Short Span of time will not justify the Gain to be treated as Business Income: ITAT [Read Order]")
![Delay in Filing Reply to Income Tax Notice due to Incorrect Login Password: Delhi HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Delay-in-Filing-Reply-to-Income-Tax-Notice-Delay-Income-Tax-Notice-Income-Tax-Incorrect-Login-Password-Assessment-Order-Delhi-High-Court-taxscan.jpg "Delay in Filing Reply to Income Tax Notice due to Incorrect Login Password: Delhi HC quashes Assessment Order [Read Order]")
Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HCÂ Sets aside Assessment Order under TNVAT [Read Order]
In a significant case, the Madras High Court held that asseese cannot be punished for expecting a notice fixing date for hearing and set aside the assessment order passed under the Tamil Nadu Value...
![Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HCÂ Sets aside Assessment Order under TNVAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Assessee-shall-not-be-Punished-for-not-Submitting-Documents-Hearing-Notice-from-Authorities-Madras-Highcourt-Assessment-Order-under-TNVAT-taxscan.jpg "Assessee shall not be Punished for not Submitting Documents while Expecting Hearing Notice from Authorities: Madras HCÂ Sets aside Assessment Order under TNVAT [Read Order]")
No Records to Show Findings on Shortage of Chemical found during Survey: Allahabad HC Upholds the Regular Assessment Order [Read Order]
The Allahabad High Court upheld the regular assessment order which alleged the shortage of chemical though they are registered in the stock register as there was no record brought by the asseese to...
Non-Receipt of Service Tax Order due to Lack of Communication between Husband and Wife: Madras HC Condones Delay of 455 Days in filing Service Tax Appeal [Read Order]
The Madras High Court condoned delay of 455 Days in filing Service Tax Appeal on the ground of non-receipt of Service Tax Order due to the lack of communication between husband and wife. The Writ...
![Non-Receipt of Service Tax Order due to Lack of Communication between Husband and Wife: Madras HC Condones Delay of 455 Days in filing Service Tax Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Non-Receipt-of-Service-Tax-Order-due-to-Lack-of-Communication-between-Husband-and-Wife-Madras-HC-Condones-Delay-Service-Tax-Appeal-TAXSCAN.jpg "Non-Receipt of Service Tax Order due to Lack of Communication between Husband and Wife: Madras HC Condones Delay of 455 Days in filing Service Tax Appeal [Read Order]")
Delay in approaching Appellate Authority under section 107 of Bihar GST Act: Supreme Court Disallows SLP as assessee fails to Exercise Alternative Remedy [Read Judgement]
The Supreme Court while disallowing the Special Leave Petition (SLP), upheld the order of the Patna High Court wherein held that extraordinary jurisdiction under Article 226 of the Constitution of...
![Delay in approaching Appellate Authority under section 107 of Bihar GST Act: Supreme Court Disallows SLP as assessee fails to Exercise Alternative Remedy [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/08/Delay-Appellate-Authority-Bihar-GST-Act-Supreme-Court-Disallows-SLP-Exercise-Alternative-Remedy-TAXSCAN.jpg "Delay in approaching Appellate Authority under section 107 of Bihar GST Act: Supreme Court Disallows SLP as assessee fails to Exercise Alternative Remedy [Read Judgement]")
AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer (AO) has no jurisdiction to declare the assessment order passed earlier by him as null and void and...
![AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-AO-has-No-Jurisdiction-to-Declare-Its-Earlier-Assessment-Order-Assessment-Order-Jurisdiction-ITAT-Taxscan.jpg "AO has No Jurisdiction to Declare its Earlier Assessment Order Null and Void and Substitute it with Another: ITAT [Read Order]")
No Revision Order can be passed u/s 263 of Income Tax Act without issuing Show Cause Notice regarding issues in Assessment Order: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Surat bench held that no revision order could be passed under Section 263 of Income Tax Act ,1961 without issuing show cause notice regarding issues in the...
![No Revision Order can be passed u/s 263 of Income Tax Act without issuing Show Cause Notice regarding issues in Assessment Order: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Revision-Order-Income-Tax-Act-Show-Cause-Notice-Assessment-Order-ITAT-Income-Tax-taxscan.jpg "No Revision Order can be passed u/s 263 of Income Tax Act without issuing Show Cause Notice regarding issues in Assessment Order: ITAT [Read Order]")