![Re-Assessment is Invalid when Assessee disclosed All Material facts to complete Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Re-Assessment-Invalid-Assesseed-Material-Assessment-ITAT-taxscan.jpeg "Re-Assessment is Invalid when Assessee disclosed All Material facts to complete Assessment: ITAT [Read Order]")
Re-Assessment is Invalid when Assessee disclosed All Material facts to complete Assessment: ITAT [Read Order]
The Chennai bench of the ITAT has deleted a re-assessment passed under section 147 of the Income Tax Act, 1961 by holding that there was no failure...
![ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Revisional-Order-AO-Assessment-order-Erroneous-Taxscan.jpg "ITAT quashes Revisional Order on ground of Failure to Mention how the Action of AO while framing the Assessment order is Erroneous [Read Order]")
![Interest on Customs Duty Demand not payable for the period prior to passing of Assessment Order: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Interest-Customs-Duty-Demand-Assessment-Order-CESTAT-TAXSCAN.jpg "Interest on Customs Duty Demand not payable for the period prior to passing of Assessment Order: CESTAT [Read Order]")
![Addition for Unexplained Expenditure cannot be made merely on Assumptions without Documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/Addition-Unexplained-Expenditure-Assumptions-ITAT-Taxscan.jpg "Addition for Unexplained Expenditure cannot be made merely on Assumptions without Documents: ITAT [Read Order]")
![ITAT quashes Order since AO has failed to provide the Copies of relied Statements [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/ITAT-Order-AO-reliedStatement-ITAT-TAXSCAN.jpeg "ITAT quashes Order since AO has failed to provide the Copies of relied Statements [Read Order]")
CIT (A) has No Power u/s 251 (1)(A) to set aside Matter before the AO; Reasonable Opportunity of hearing should be given to AO: ITAT [Read Order]
The Income Tax Appellate Tribunal ( ITAT ), Chennai has held that section 251(1) (a) of the Income Tax Act, 1961 does not provide power to the CIT(A) for setting aside the matter to the file of the...
![CIT (A) has No Power u/s 251 (1)(A) to set aside Matter before the AO; Reasonable Opportunity of hearing should be given to AO: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/CIT-A-251-1A-AO-ITAT-Taxscan.jpeg "CIT (A) has No Power u/s 251 (1)(A) to set aside Matter before the AO; Reasonable Opportunity of hearing should be given to AO: ITAT [Read Order]")
GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]
The Madras High Court, while quashing an assessment order, held that DRC-1 Notice is mandatory before concluding Assessment under the GST regime. FORM GST DRC-01is an online functionality made...
![GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-DRC-1-Notice-Assessment-Madras-HC-TAXSCAN.jpeg "GST: DRC-1 Notice mandatory before concluding Assessment, Madras High Court quashes Order [Read Judgment]")
GST Dept shall Mandatorily grant Right to Hearing to Person against whom an Adverse Order is Passed: Allahabad HC [Read Order]
A two judge bench of the Allahabad High Court has held that it s the mandatory duty of the GST department to grant an opportunity of hearing to a person once an adverse order is passed against him. ...
![GST Dept shall Mandatorily grant Right to Hearing to Person against whom an Adverse Order is Passed: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/GST-Dept-Adverse-Order-Allahabad-HC-taxscan.jpeg "GST Dept shall Mandatorily grant Right to Hearing to Person against whom an Adverse Order is Passed: Allahabad HC [Read Order]")
Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]
The Madras High Court, while allowing a writ petition, held that once an assessment order is rectified, the right to file an appeal against such order cannot be denied to the dealer under the Tamil...
![Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/03/assessment-order-TNVAT-Act-Right-to-Appeal-Order-Madras-High-Court-Appeal-assessment-Taxscan.jpg "Once an Assessment Order is rectified under TNVAT Act, the Right to Appeal against such Order can’t be Denied: Madras HC [Read Order]")
Gujarat HC quashes Faceless Assessment Order due to breach of Principles of Natural Justice, disregard to Statutory Provision [Read Order]
The Gujarat High Court has quashed the Faceless Assessment Order due to breached of principles of natural justice, and disregarded statutory provision. The petitioner, Gandhi Reality is a limited...
![Gujarat HC quashes Faceless Assessment Order due to breach of Principles of Natural Justice, disregard to Statutory Provision [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/02/Faceless-Assessment-Gujarat-High-Court-Faceless-Assessment-Order-breach-of-principles-of-natural-justice-disregard-statutory-provision-taxcsan.jpg "Gujarat HC quashes Faceless Assessment Order due to breach of Principles of Natural Justice, disregard to Statutory Provision [Read Order]")
Requirement of giving Reasonable Opportunity of Personal Hearing is mandatory under Faceless Assessment Scheme: Delhi High Court [Read Order]
The Delhi High Court held that the requirement of giving reasonable opportunity of personal hearing is mandatory under Faceless Assessment Scheme. Mr. Arvind Datar, senior counsel for the...
![Requirement of giving Reasonable Opportunity of Personal Hearing is mandatory under Faceless Assessment Scheme: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/01/Requirement-Reasonable-opportunity-Personal-hearing-Mandatory-Faceless-Assessment-Scheme-Delhi-High-Court-Taxscan.jpg "Requirement of giving Reasonable Opportunity of Personal Hearing is mandatory under Faceless Assessment Scheme: Delhi High Court [Read Order]")