![AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Income-Tax-Income-Tax-Act-ITAT-ITAT-Chennai-ITR-Income-Tax-Appellate-TAXSCAN.jpg "AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]")
AO must Forward Draft Assessment to assessee u/s 144 C of Income Tax Act if he proposes to make any variation in ITR: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal ( ITAT ) held that as per section 144 C of the Income Tax Act, 1961 the Assessing Officer ( AO...
![Non-Filing of GST Returns even after Receipt of Assessment order passed u/s 62 is Fatal: Kerala HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/07/Non-Filing-GST-Returns-Receipt-Assessment-Kerala-HC-taxscan.jpg "Non-Filing of GST Returns even after Receipt of Assessment order passed u/s 62 is Fatal: Kerala HC [Read Order]")
![Unaware of GST Proceedings due to Notices uploaded in GST Portal: Madras HC sets aside Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Proceedings-Notices-GST-portal-Madras-HC-Assessment-Order-taxscan.jpg "Unaware of GST Proceedings due to Notices uploaded in GST Portal: Madras HC sets aside Assessment Order [Read Order]")
Lack of access to Seized Documents: Madras HC directs to treat Income Tax Assessment Order as SCN [Read Order]
The Madras High Court has directed the Income Tax Department to treat an assessment order as a show cause notice ( SCN ) due to the department's failure to provide the assessee with access to seized...
![Lack of access to Seized Documents: Madras HC directs to treat Income Tax Assessment Order as SCN [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-HC-SCN-Seized-Documents-show-cause-notice-Income-Tax-Assessment-Order-taxscan.jpg "Lack of access to Seized Documents: Madras HC directs to treat Income Tax Assessment Order as SCN [Read Order]")
Madras HC Orders Appellate Authority to Reconsider GST Appeal Despite 19-Day Delay due to Director’s Illness [Read Order]
In a recent ruling, the Madras High Court ordered the GST ( Goods and Services Tax ) appellate authority to reconsider the appeals despite the delay of 19 days due to the director's illness. The...
![Madras HC Orders Appellate Authority to Reconsider GST Appeal Despite 19-Day Delay due to Director’s Illness [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/GST-Madras-High-court-Appellate-Authority-Goods-and-Services-Tax-Madras-High-Court-Orders-taxscan.jpg "Madras HC Orders Appellate Authority to Reconsider GST Appeal Despite 19-Day Delay due to Director’s Illness [Read Order]")
Madras HC sets aside GST Assessment Orders against Deceased Person, Heirs may Face Proceedings [Read Order]
The Madras High Court ruled that the GST ( Goods and Services Tax ) assessment orders cannot be sustained. Thus, the court set aside the order leaving it to open for the department to initiate...
![Madras HC sets aside GST Assessment Orders against Deceased Person, Heirs may Face Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-GST-Goods-Services-Tax-Madras-HC-GST-Assessment-Order-TAXSCAN.jpg "Madras HC sets aside GST Assessment Orders against Deceased Person, Heirs may Face Proceedings [Read Order]")
Dy. GST Commissioner issued Demand Notice for Recovery of amount Pursuant to Assessment Order:Â Kerala HC Halts Recovery Steps [Read Order]
The Kerala High Court has halted recovery steps after the Deputy Commissioner issued a demand notice for the recovery of the amount following the assessment order. The petitioner was an assessee...
![Dy. GST Commissioner issued Demand Notice for Recovery of amount Pursuant to Assessment Order:Â Kerala HC Halts Recovery Steps [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/kerala-high-court-demand-notice-dy.-gst-commissioner-assessment-order-taxscan.jpg "Dy. GST Commissioner issued Demand Notice for Recovery of amount Pursuant to Assessment Order:Â Kerala HC Halts Recovery Steps [Read Order]")
Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]
The Income Tax Commissioner (Appeals) has taken technical view in dismissing the application to condone the delay and in consequently dismissing the appeal. The Kerala High Court stayed the income...
![Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Income-tax-commissioner-Kerala-high-court-tax-recovery-proceeding-Condonation-of-delay-TAXSCAN.jpg "Sufficient Reasons recorded in Delay Condonation Application: Kerala HC stays Income Tax Recovery Proceedings during Pendency of Appeal [Read Order]")
Income Tax Reassessment Order issued Despite Submission of Relevant Documents alleging Unreadability: Madras HC sets aside Order [Read Order]
The Madras High Court set aside the reassessment order issued under Section 147 r.w.s. 144 and 144B of Income Tax Act, 1961. The order was issued despite submission of the relevant documents. The...
![Income Tax Reassessment Order issued Despite Submission of Relevant Documents alleging Unreadability: Madras HC sets aside Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/Madras-High-Court-Income-Tax-Reassessment-Order-Issued-Reassessment-Order-Income-Tax-Madras-HC-Taxscan.jpg "Income Tax Reassessment Order issued Despite Submission of Relevant Documents alleging Unreadability: Madras HC sets aside Order [Read Order]")