![If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/assessment-void-ab-initio-penalty-survive-ITAT-taxscan.jpeg "If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]")
If Assessment Order passed under Section 153A held to be void ab initio Penalty does not survive: ITAT [Read Order]
If assessment order passed under Section 153A was held to be void ab initio, penalty on the additions does not survive, so was held by the Income Tax...
![Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Expenses-Cheques-Self-Made-Voucher-Deduction-ITAT-taxscan.jpg "Expenses paid through Cheques based on Self-Made Voucher allowable as Income Tax Deduction: ITAT [Read Order]")
![Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/TATA-Sponge-ITAT-Deduction-Income-Gross-Total-Income-taxscan.jpeg "Set back to TATA Sponge: ITAT disallows Income Tax Deduction u/s 80 IA as Income from Eligible unit Not shown in Gross Total Income [Read Order]")
![Interim Relief to Bextar India: Delhi HC quashes demand of 8 cr, directs Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Assessment-non-existent-entity-void-ab-initio-Delhi-HC-Baxter-India-taxscan.jpeg "Interim Relief to Bextar India: Delhi HC quashes demand of 8 cr, directs Fresh Adjudication [Read Order]")
![Limited Scrutiny can be changed to Regular Assessment with Approval of Competent Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/Limited-Scrutiny-assessment-competent-authority-ITAT-Taxscan.jpg "Limited Scrutiny can be changed to Regular Assessment with Approval of Competent Authority: ITAT [Read Order]")
![Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/06/IGST-Refund-income-assessment-Delhi-HC-t-Schneider-Electric-Taxscan.jpeg "Delhi HC quashes Income Tax Notice against Schneider Electric [Read Order]")
‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]
While dismissing a writ petition challenging a re-assessment under section 147/148 of the Income Tax Act, 1961, the Delhi High Court has held that ‘change of opinion’ cannot be alleged if there is...
![‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/AO-found-Tangible-Materials-re-Open-Assessment-Delhi-HC-taxscan.jpeg "‘Change of Opinion’ cannot be alleged If AO found Fresh Tangible Materials to re-Open Assessment: Delhi HC [Read Order]")
![Order u/s 263 passed in Violation of Natural Justice principle can’t sustain: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/violation-natural-justice-principle-ITAT-taxscan.jpeg "Order u/s 263 passed in Violation of Natural Justice principle can’t sustain: ITAT [Read Order]")
No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal ( ITAT ) has held that no addition u/s 153Ccan be made in absence of any incriminating material for a completed assessment. A search and...
![No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Addition-ncriminating-Material-Assessment-ITAT-taxscan.jpeg "No Addition u/s 153C can be made in Absence of any Incriminating Material for a Completed Assessment: ITAT [Read Order]")
Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessee's Business: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi bench presided by Challa Nagendra Prasad, Judicial Member held that statement recorded u/s 133A has no evidentiary value if made by a person who has no...
![Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Statement-evidentiary-value-assessees-business-ITAT-taxscan.jpeg "Statement recorded u/s 133A has No Evidentiary Value if made by a person who has no connection with Assessees Business: ITAT [Read Order]")
Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Ahmedabad bench has held that the reimbursement of medical expenses incurred by the employees cannot be disallowed by invoking Section 40A(9) of the Income...
![Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Reimbursement-Medical-expenses-employee-Income-Tax-Act-ITAT-taxscan.jpeg "Reimbursement of Medical expenses incurred by Employees cannot be disallowed by invoking Section 40A(9) of the Income Tax Act: ITAT [Read Order]")
![Assessing Officer cannot rectify an Order u/s 154 to Enhance Assessed Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/05/Assessing-Officer-Assessed-Income-ITAT-taxscan.jpg "Assessing Officer cannot rectify an Order u/s 154 to Enhance Assessed Income: ITAT [Read Order]")