ITAT Annual Digest 2023 (Part-6)
This yearly digest analyzes all the ITAT stories published in the year 2023 at taxscan.in S.B. Patel JV Laxmi Construction vs. A.C.I.T...
Relief to Priya Gurnani, Moraj Group Director: ITAT allows Standard Deduction u/s 24(a) of Income Tax Act on Annual Value of Property [Read Order]
The Mumbai Bench of the Income Tax Appellate Tribunal (ITAT) held that 30% standard deduction is allowable on annual let out value of house property owned by Moraj Group Co-Founder Priya Mohan...
![Relief to Priya Gurnani, Moraj Group Director: ITAT allows Standard Deduction u/s 24(a) of Income Tax Act on Annual Value of Property [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/site-img-9.jpg "Relief to Priya Gurnani, Moraj Group Director: ITAT allows Standard Deduction u/s 24(a) of Income Tax Act on Annual Value of Property [Read Order]")
Reassessment Proceedings cannot be in Nature of Review: Karnataka HC quashes Re-Assessment Notice issued under Income Tax Act [Read Order]
The Karnataka High Court quashed a reassessment notice issued under the Income Tax Act, 1961, and observed that the reassessment proceedings cannot be in the nature of review. The petitioner, EIT...
![Reassessment Proceedings cannot be in Nature of Review: Karnataka HC quashes Re-Assessment Notice issued under Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Karnataka-High-Court-Income-Tax-Act-reassessment-notice-TAXSCAN.jpg "Reassessment Proceedings cannot be in Nature of Review: Karnataka HC quashes Re-Assessment Notice issued under Income Tax Act [Read Order]")
Income Tax Notice issued to Dead Person for Reopening of Assessment of Dead Person is Null and Void: Madhya Pradesh HC [Read Order]
In a recent decision the Madhya Pradesh High Court ruled that the income tax notice issued to dead person for reopening of assessment of dead person is null and void. The present petition under...
![Income Tax Notice issued to Dead Person for Reopening of Assessment of Dead Person is Null and Void: Madhya Pradesh HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Madhya-Pradesh-HC-Income-Tax-Notice-Assessment-taxscan.jpg "Income Tax Notice issued to Dead Person for Reopening of Assessment of Dead Person is Null and Void: Madhya Pradesh HC [Read Order]")
Availability of Alternate Remedy of Appeal should be Resorted even if Original Authority has erred on Law under KVAT Act: Kerala HC dismisses Writ Petition [Read Order]
The Kerala High Court dismissed the writ petition on the availability of alternate remedy of appeal should be resorted even if original authority has erred on law under the Kerala Value Added Tax...
Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]
The Allahabad High Court has held that Form 10 under Income Tax Rules, 1961 supplied after limitation but before completion of assessment has to be considered. M/S Maa Bhagwati Shiksha Samiti, the...
![Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Form-10-under-Income-Tax-Rules-Completion-of-Assessment-Allahabad-High-Court-assessment-Form-10-taxscan.jpg "Form 10 under Income Tax Rules Supplied After Limitation But before Completion of Assessment has to be Considered: Allahabad HC [Read Order]")