![No Concealment of Income: ITAT rebukes CIT(A) for sustaining Penalty Order by AO under Wrong Provisions [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Order-Income-Tax-Commissioner-Penalty-order-by-AO-TAXSCAN.jpg "No Concealment of Income: ITAT rebukes CIT(A) for sustaining Penalty Order by AO under Wrong Provisions [Read Order]")
No Concealment of Income: ITAT rebukes CIT(A) for sustaining Penalty Order by AO under Wrong Provisions [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT ) has overturned an order regarding Concealment of Income, passed by the Commissioner...
![Calcutta HC upholds ITATs decision quashing Order u/s 263 on MAT Credit and Doubtful Debts: Finds no Error in Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-High-Court-ITAT-MAT-MAT-Credit-Error-in-Assessment-Taxscan.jpg "Calcutta HC upholds ITATs decision quashing Order u/s 263 on MAT Credit and Doubtful Debts: Finds no Error in Assessment [Read Order]")
![Ex-Parte Dismissal without Adjudicating Unexplained Cash Deposits Unsustainable u/s 250(6): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Cash-Deposits-Taxable-Income-Absence-Evidence-Source-IT-Act-TAXSCAN.jpg "Ex-Parte Dismissal without Adjudicating Unexplained Cash Deposits Unsustainable u/s 250(6): ITAT [Read Order]")
![Community Service Contributions by Employer as per MOU with Workers Union is Business Expenditure, rules Bombay HC in Relief to Tata Engineering [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Bombay-High-Court-Tata-Engineering-MOU-TAXSCAN.jpg "Community Service Contributions by Employer as per MOU with Workers Union is Business Expenditure, rules Bombay HC in Relief to Tata Engineering [Read Order]")
![Deemed Dividends u/s 2(22)(e) of the Act Taxed only in Shareholders Hands: Calcutta High Court upholds ITAT Decision [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-High-Court-ITAT-Calcutta-High-Court-upholds-ITAT-Decision-Shareholders-Taxscan.jpg "Deemed Dividends u/s 2(22)(e) of the Act Taxed only in Shareholders Hands: Calcutta High Court upholds ITAT Decision [Read Order]")
AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]
The appellant, Commissioner of Income Tax- Central-1, filed an appeal in the backdrop of search and seizure in the case of Harvansh Chawla. Pursuant to the search that was so initiated a...
![AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Income-Tax-Act-Income-Tax-Commissioner-Delhi-HC-TAXSCAN.jpg "AY relevant for Action depends on Date of Recording Satisfaction, not Date of Search u/s 153C of Income Tax Act: Delhi HC [Read Order]")
Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]
The Ahmedabad bench of Income Tax Appellate Tribunal(ITAT) upheld the lower authorities' decision to treat Rs. 21,51,200 as unexplained cash credit under Section 68, as the assessee failed to provide...
![Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Availment-of-Presumptive-Scheme-of-Taxation-us-44AD-ITAT-Upholds-AO-CITA-Orders-TAXSCAN.jpg "Availment of Presumptive Scheme of Taxation u/s 44AD Needs to Prove Eligibility: ITAT Upholds AO and CIT(A) Orders [Read Order]")
Wrong Address in Appeal Documents Leads to Dismissal: Calcutta High Court orders Rehearing of Income Tax Appeals [Read Order]
In the recent case, the Calcutta High Court, set aside the Tribunal and Commissioner of Income Tax ( Appeals )[ CIT(A) ] orders against the petitioner due to incorrect addresses on appeal documents,...
![Wrong Address in Appeal Documents Leads to Dismissal: Calcutta High Court orders Rehearing of Income Tax Appeals [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Calcutta-High-Court-Calcutta-HC-Income-Tax-Income-Tax-Appeals-Address-Errors-taxscan.jpg "Wrong Address in Appeal Documents Leads to Dismissal: Calcutta High Court orders Rehearing of Income Tax Appeals [Read Order]")
Society's Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]
The Hyderabad Bench of the Income Tax Appellate Tribunal ( ITAT )directed the Commissioner of Income Tax (Exemptions) [CIT(E)] to reconsider the application filed under Section 12AB of the Income Tax...
![Societys Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-ITAT-ITAT-Hyderabad-Income-Tax-Appellate-Tribunal-Society-Secretary-Resignation-Notice-TAXSCAN-1.jpeg "Societys Secretary Resigned when notice issued: ITAT directs CIT(E) to reconsider Application u/s 12AB [Read Order]")
JCIT cannot Transfer Case u/s 127 to Subordinate Officer without Hearing Assessee: Patna HC [Read Order]
The Joint Commissioner of Income Tax ( JCIT ) cannot transfer a case to the subordinate officer behind the back of the assessee. The Patna High Court ruled that the transfer shall take place only...
Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]
Income Tax Appellate Tribunal (ITAT), Ahmedabad “C” Bench, recently disallowed expense claims put forward by the appellant noting lack of proper evidence to support claims of cost incurred for...
![Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/ITAT-Disallows-ITAT-Property-Expense-Claims-Income-Tax-Appellate-Tribunal-Prove-Improvement-Costs-ITAT-ahmedabad-taxscan.webp "Insufficient Evidence to Prove Improvement Costs of Property: ITAT disallows Expense Claims [Read Order]")
Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]
Recently, the Income Tax Appellate Tribunal ( ITAT) of Jaipur ruled in a case that involved the issuance of notice under Section 148 of the Income Tax Act 1961 (ITA) to a dead individual. ...
![Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Act-ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-148-of-the-Income-Tax-Section-148-taxscan.jpeg "Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]")