![Technical Approval Granted u/s 153D of Act is not valid: ITATÂ quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Technical-approval-granted-Technical-approval-ITAT-quashes-Assessment-Order-ITAT-Assessment-Order-Assessment-Taxscan.jpg "Technical Approval Granted u/s 153D of Act is not valid: ITATÂ quashes Assessment Order [Read Order]")
Technical Approval Granted u/s 153D of Act is not valid: ITATÂ quashes Assessment Order [Read Order]
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently while quashing the assessment order passed by the AO held that the technical...
![Assessment Order passed u/s 147 of Income Tax Act against Non-Existing Entity is Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Income-Tax-Act-Non-Existing-Entity-Void-Ab-Initio-ITAT.jpg "Assessment Order passed u/s 147 of Income Tax Act against Non-Existing Entity is Void Ab Initio: ITAT [Read Order]")
![ITAT quashes Assessment Order framed u/s 143(3) of Income Tax Act in Name of Non-Existent Entity [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-Assessment-Order-Income-Tax-Act-Name-of-Non-Existent-Entity-taxscan.jpg "ITAT quashes Assessment Order framed u/s 143(3) of Income Tax Act in Name of Non-Existent Entity [Read Order]")
![Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessment-Order-Framed-against-Non-Existing-Company-Assessment-Order-Non-Existing-Company-ITAT-Void-Ab-Initio-Taxscan.jpg "Assessment Order Framed against Non-Existing Company Illegal and Void Ab Initio: ITAT [Read Order]")
GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]
The Andhra Pradesh High Court in a significant case set aside the Goods and Service Tax (GST) assessment made based on the wrong total turnover. The petitioner challenged the Assessment, Penalty...
![GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/GST-Assessment-GST-Assessment-based-on-Wrong-Total-Turnover-Andhra-Pradesh-High-Court-Andhra-Pradesh-High-Court-Sets-aside-the-Assessment-Order-Taxscan.jpg "GST Assessment based on Wrong Total Turnover: Andhra Pradesh HC Sets aside the 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 the specified authority mentioned under Section...
![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]")
Issuance of Manual Final Assessment Order without DIN: ITAT quashes Income Tax Scrutiny Assessment u/s 143(3) [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) has quashed the Income Tax Scrutiny Assessment under section 143(3) due to the issuance of a manual assessment order without a...
![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]")
Limitation Period u/s 263(2) of Income Tax Act begins from date of Original Assessment Order not from Reassessment Order: ITAT quashes Revision Order
The Delhi bench of Income Tax Appellate Tribunal (ITAT) has recently held that the limitation period under section 263(2) of Income Tax Act, 1961 begins from the date of original assessment order not...
Assessment Order passed u/s 143 (3) against Dead Person without Issuing Notice to Legal Heirs is Void: Madras High Court [Read Order]
The Madras High Court held that the assessment order passed under section 143(3) of the Income Tax Act, 1961 against a dead person without issuing a notice to legal heirs is void. Prema...
![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]")