![New Proposals during Remand Proceedings inter-connected with the First Notice cannot be Quashed: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Notice-Madras-HC-taxscan.jpeg "New Proposals during Remand Proceedings inter-connected with the First Notice cannot be Quashed: Madras HC [Read Order]")
New Proposals during Remand Proceedings inter-connected with the First Notice cannot be Quashed: Madras HC [Read Order]
The Madras High Court has held that the assessee has to answer the proposals contained in the show cause notice dated 20.12.2019, the content of...
![Power to grant Stay under Telangana VAT Act is Discretionary, Shall be Exercised in a Fair and Judicious Manner balancing Interest of both Sides: Telangana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Telangana-VAT-Act-Interest-Telangana-HC-taxscan.jpeg "Power to grant Stay under Telangana VAT Act is Discretionary, Shall be Exercised in a Fair and Judicious Manner balancing Interest of both Sides: Telangana HC [Read Order]")
![Penalty cannot be levied based on Estimate Addition: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Penalty-Estimate-Addition-levied-ITAT-Taxscan.jpg "Penalty cannot be levied based on Estimate Addition: ITAT [Read Order]")
![Repeal of S. 144B(9) vide Finance Act, 2022: Supreme Court stays High Court Order declaring Assessment Order Non-Est [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Repeal-Finance-Act-Supreme-Court-High-Court-Order-Assessment-Order-Non-Est-Taxscan.jpeg "Repeal of S. 144B(9) vide Finance Act, 2022: Supreme Court stays High Court Order declaring Assessment Order Non-Est [Read Order]")
![Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Revision-Order-specific-reasons-explanation-assesse-Invalid-ITAT-Taxscan.jpg "Revision Order merely because of Non-mentioning of specific reasons for accepting the explanation of the assessee is Invalid: ITAT [Read Order]")
Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says 'There is No Supposition That Everybody is the Custodian of Law' [Read Order]
The ITAT, Mumbai bench has condoned a delay of 41 months and held that the fact that the assessee could not realize the effect of assessment order issued by the CPC can be a valid ground for...
![Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says There is No Supposition That Everybody is the Custodian of Law [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessee-Assessment-Order-ITAT-Delay-of-41-Months-Custodian-of-Law-Taxscan.jpg "Assessee couldn’t Realize the Effect of Assessment Order: ITAT condones Delay of 41 Months, says There is No Supposition That Everybody is the Custodian of Law [Read Order]")
Assessing Officer Failed to Record the Reason for issue of Notice u/s 148: Chhattisgarh HC quashes Notice [Read Order]
The High Court of Chhattisgarh has held that Assessing Officer failed to record the reason for issue of notice u/s 148 and quashes notice. The petitioner, Hariom Ingots and Power Pvt. Ltd. is a...
![Assessing Officer Failed to Record the Reason for issue of Notice u/s 148: Chhattisgarh HC quashes Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Assessing-Officer-Record-Reason-notice-u-s-148-quashes-notice-Chhattisgarh-high-court-Taxscan.jpeg "Assessing Officer Failed to Record the Reason for issue of Notice u/s 148: Chhattisgarh HC quashes Notice [Read Order]")
No Show-Cause Notice issued with Draft Assessment: Gujarat HC quashes Final Assessment Order [Read Order]
A division bench of the Gujarat High Court has quashed an assessment order framed under section 144B of the Income Tax Act, 1961 on the ground that a notice was not issued along with the draft...
![No Show-Cause Notice issued with Draft Assessment: Gujarat HC quashes Final Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/No-Show-Cause-Notice-Draft-Assessment-Gujarat-HC-Final-Assessment-Order-Taxscan.jpg "No Show-Cause Notice issued with Draft Assessment: Gujarat HC quashes Final Assessment Order [Read Order]")
Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]
The Calcutta High Court has quashed an assessment order under section 143(3) of the Income Tax Act, 1961 by on ground of violation of principles of natural justice and non-compliance of the...
![Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Violation-Principles-of-Natural-Justice-Non-Compliance-S.-144B-Income-Tax-Act-Calcutta-HC-Assessment-Taxscan.jpg "Violation of Principles of Natural Justice and Non-Compliance of Provisions of S. 144B of the Income Tax Act: Calcutta HC quashes Assessment [Read Order]")
![Calcutta HC quashes Re-Assessment passed without Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Calcutta-HC-Re-Assessment-Application-of-Mind-taxscan.jpg "Calcutta HC quashes Re-Assessment passed without Application of Mind [Read Order]")
Revisional Jurisdiction cannot be invoked merely because Assessment Order was without Reasons: ITAT [Read Order]
The Income Tax Appellate Tribunal, Mumbai bench, while granting relief to M/s Reliance Payment Solutions Pvt Ltd, held that the revisional jurisdiction under section 263 of the Income Tax Act, 1961...
![Revisional Jurisdiction cannot be invoked merely because Assessment Order was without Reasons: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Revisional-Jurisdiction-Assessment-Order-Reasons-ITAT-Assessment-jurisdiction-Taxscan.jpg "Revisional Jurisdiction cannot be invoked merely because Assessment Order was without Reasons: ITAT [Read Order]")
Non-Specification of Limb under which Penalty is Initiated is Arbitrary: Delhi HC says Assessee eligible for Immunity and shall be Incentivized [Read Order]
A two-judge bench of the Delhi High Court has ruled that the action of income tax authorities denying the benefit of immunity from penalty under Section 270AA of the Income Tax Act to the assessee on...
![Non-Specification of Limb under which Penalty is Initiated is Arbitrary: Delhi HC says Assessee eligible for Immunity and shall be Incentivized [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/04/Non-Specification-Limb-Penalty-Delhi-High-Court-Assessee-Immunity-Incentivized-Taxscan.jpg "Non-Specification of Limb under which Penalty is Initiated is Arbitrary: Delhi HC says Assessee eligible for Immunity and shall be Incentivized [Read Order]")