Mere basis of sales being made through cash not enough reason addition: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that there is no justification in making any addition since nothing adverse was...
![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]](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]](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]")
![Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Assessment-Order-account-unexplained-money-Income-Tax-Act-mandate-DIN-ITAT-TAXSCAN.jpeg "Assessment Order for Addition on account of unexplained money u/s 69A of Income Tax Act not followed by mandate DIN is invalid: ITAT [Read Order]")
![Assessment Order against Non-existing Entity is invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Assessment-order-non-existing-entity-invalid-ITAT-TAXSCAN.jpg "Assessment Order against Non-existing Entity is invalid: ITAT [Read Order]")
Chartered Accountant or Advocate cannot Verify Form 35A, They can Only Declare that Content is "True to the best of his information and belief": ITAT [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has ruled that a chartered accountant or advocate cannot verify Form 35A, which is used to file objections to a draft assessment order...
![Chartered Accountant or Advocate cannot Verify Form 35A, They can Only Declare that Content is True to the best of his information and belief: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Chartered-Accountant-Advocate-Declare-Content-True-best-information-belief-ITAT-TAXSCAN.jpeg "Chartered Accountant or Advocate cannot Verify Form 35A, They can Only Declare that Content is True to the best of his information and belief: ITAT [Read Order]")
Electricity Excluded from 'Goods'; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]
In a major decision the Kerala High Court ruled that electricity is excluded from 'Goods' and assessment order should comply with Section 25(1) of Kerala Value Added Tax Act, 2003 (KVAT Act). The...
![Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Electricity-Excluded-Goods-Assessment-Order-should-comply-KVAT-Act-Kerala-HC-TAXSCAN.jpg "Electricity Excluded from Goods; Assessment Order should comply with Section 25(1) of KVAT Act: Kerala HC [Read Order]")
![Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Petition-Writ-Petition-cannot-be-Entertained-Writ-Petition-cannot-be-Entertained-when-Assessment-Order-is-Appealable-taxscan.jpg "Writ Petition cannot be Entertained when Assessment Order is Appealable: Calcutta HC [Read Order]")
Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]
In a recent decision the Madras High Court directed the Goods and Service Tax (GST) Department to de-freeze bank account on payment of first instalment of tax portion in the matter of cancellation of...
![Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-GST-Registration-GST-Registration-GST-Madras-High-Court-De-Freeze-Bank-Account-Tax-Taxscan.jpg "Cancellation of GST Registration: Madras HC directs GST Department to De-Freeze Bank Account on Payment of First Instalment of Tax Portion [Read Order]")
![Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Delhi-HC-Reassessment-Order-passed-without-Considering-Reply-of-Assessee-Reassessment-Order-Reassessment-taxscan.jpg "Delhi HC sets aside Reassessment Order passed without Considering Reply of Assessee [Read Order]")
![Relief to Shell India: ITAT Quashes Demand of Rs 105.7crores on Ground of Limitation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Relief-Shell-India-ITAT-Demand-Ground-Limitation-TAXSCAN.jpeg "Relief to Shell India: ITAT Quashes Demand of Rs 105.7crores on Ground of Limitation [Read Order]")