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Revision Order - Assessee - AO - Assessment - ITAT - taxscan

Revision Order can’t be passed If Submissions of Assessee were duly verified by AO during Assessment: ITAT [Read Order]

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Income Tax Appellate Tribunal (ITAT), Kolkata bench consisting of Rajpal Yadav, Vice President and Manish Borad, Accountant Member held that order...

Assessee engaged in Generation and Selling of Power can claim Deduction u/s801 of ITA: ITAT [Read...

New Provision for Re-Assessment can’t be invoked If Matter falls u/s 153C: Delhi HC quashes S. 148A...

Original Assessment completed with Adequate Inquiry and Examination of Facts: ITAT quashes Revision...

Re-Assessment Order passed in Cryptical Manner: Madras HC revises Single Bench Decision, asks AO to...

Re-Assessment Notice via E-Portal received on 1st April 2022: Calcutta HC Temporarily Stays Proceedings [Read Order]

The Calcutta High Court, on Tuesday, stayed the proceedings initiated under a re-assessment notice under section 148 of the Income Tax Act, 1961 through the e-portal received on 1st April 2022. ...

Husband can claim Capital Gain Exemption for Investment made in the name of Wife: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Jaipur bench consisting of DR. S. Seethalakshmi, Judicial Member, and Rathod Kamlesh Jayantbhai, Accountant Member held that the husband can claim Capital...

Re-Opening of Assessment against ITAT order is not Valid: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chandigarh bench has held that the re-opening of assessment under section 147/148 of the Income Tax Act, 1961 is not valid. The assessee company, M/s...

Re-Assessment based on Wrong Assumption and Information from Another Assessing Officer is Invalid: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Mumbai bench has held that the reopening of assessment based on wrong assumption and information received from another assessing officer shall be treated as...

Revisional Jurisdiction cannot be invoked If there is No Illegality in Original Re-Assessment: ITAT [Read Order]

While quashing a revisional jurisdiction under section 263 of the Income Tax Act, 1961, the Income Tax Appellate Tribunal (ITAT), Pune bench has held that the same cannot be invoked if there is no...

Re-Assessment cannot be made in a Casual and Whimsical Manner: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Kolkata bench has held that the re-assesment order cannot be made in a casual and whimsical manner under the provisions of section 147/148 of the Income Tax...

Payment for Advertisement Space on Website does not amount to 'Royalty', No TDS: ITAT [Read Order]

The Income Tax Appellate Tribunal (ITAT), Chennai bench has held that the payment made for advertisement space on website does not amount to “royalty” to attract TDS under section 195 of the Income...

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