![Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Non-Compliance-of-Taking-Approval-Approval-Specified-Authority-Calcutta-High-Court-Assessment-Order-Assessment-Taxscan.jpg "Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]")
Non-Compliance of Taking Approval of Specified Authority Mentioned u/S 151(ii): Calcutta HC quashes Assessment Order [Read Order]
The Calcutta High Court quashed the assessment order under Section 148A(d) of the Income Tax Act, 1961 since it was passed without taking approval of...
![Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Issuance-of-Manual-Final-Assessment-Order-Assessment-Order-DIN-ITAT-quashes-Income-Tax-Scrutiny-Assessment-Income-Tax-Scrutiny-Assessment-Income-Tax-Taxscan.jpg "Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]")
![Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Madras-High-Court-Assessment-Order-passed-Dead-Person-without-Issuing-Notice-Dead-Person-Notice-Notice-to-Legal-Heirs-is-Void-Legal-Heirs-taxscan.jpg "Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]")
![ITAT upholds quashing of Time-Barred Scrutiny Assessment Order u/s 143(3) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Time-Barred-Scrutiny-Assessment-Order-us-1433-of-Income-Tax-Act-TAXSCAN.jpg "ITAT upholds quashing of Time-Barred Scrutiny Assessment Order u/s 143(3) of Income Tax Act [Read Order]")
No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]
The Tripura High Court in its recent judgement held that no penalty under section 53(1) of the Tripura Value Added Tax Act, 2004 in the absence of the prescribed format of the audit report. M/S...
![No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Penalty-Tripura-VAT-Act-Absence-of-Prescribed-Format-of-Audit-Report-Audit-Report-Tripura-High-Court-VAT-Act-VAT-Taxscan.jpg "No Penalty u/s 53(1) of Tripura VAT Act in Absence of Prescribed Format of Audit Report: Tripura High Court [Read Order]")
Assessment Order passed without enquiry into CFS Charges paid to Continental Warehousing Corporation: ITAT upholds Revision Order [Read Order]
The Chennai bench of Income Tax Appellate Tribunal (ITAT) has recently held that revision of the assessment order passed without enquiry into CFS charges paid to continental warehousing corporation...
![Assessment Order passed without enquiry into CFS Charges paid to Continental Warehousing Corporation: ITAT upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-passed-without-enquiry-Assessment-Order-CFS-Charges-Continental-Warehousing-Corporation-ITAT-Revision-Order-taxscan.jpg "Assessment Order passed without enquiry into CFS Charges paid to Continental Warehousing Corporation: ITAT upholds Revision Order [Read Order]")
![Penalty under Section 270A cannot be Levied on Estimated Disallowance: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Penalty-Estimated-Disallowance-ITAT-Disallowance-Taxscan.jpg "Penalty under Section 270A cannot be Levied on Estimated Disallowance: ITAT [Read Order]")
Cash Deposited in Bank account of Assessee, is not sufficient for Formation of "Belief of Escapement of Income" by AO: ITAT sets aside Assessment Order
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it, while setting aside an assessment order, held that the cash deposited in bank account of the...
Issuance of Notice under Section 148 without Approval of Higher Authorities: ITAT quashes Assessment Order
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, on finding about the issuance notice under Section 148 of the Income Tax Act, without approval of...
Revisional Jurisdiction cannot be Invoked if AO Adopted One of Two Plausible Views: ITAT upholds Assessment Order treating Unsold Flats as Closing Stock
The Income Tax Appellate Tribunal (ITAT), Pune Bench, has recently, in an appeal filed before it, while upholding an assessment order treating unsold flats as closing stock, held that revisional...
When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad Bench, has recently, in an appeal filed before it held that when assessment order itself turns to be null and void, the same cannot be a subject...
![When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Assessment-Order-ITAT-taxscan.jpeg "When Assessment Order Itself Turns to be Null and Void, the Same cannot be a Subject Matter of Revision u/s 263: ITAT [Read Order]")