![Assessment without issuance of Notice U/s 143(2) is void ab-initio: ITAT quashes Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Assessment2.jpg "Assessment without issuance of Notice U/s 143(2) is void ab-initio: ITAT quashes Assessment Order [Read Order]")
Assessment without issuance of Notice U/s 143(2) is void ab-initio: ITAT quashes Assessment Order [Read Order]
The Income Tax Appellate Tribunal (ITAT), Kolkata Bench while quashing the Assessment Order reiterated that the assessment without issuance of notice...
![If Incriminating material seized from personal assistant of Assessee, then Constructive Possession must be attributed: Madras HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/incriminating-material-seized-personal-assistant-assessee-constructive-possession-Madras-High-Court-Taxscan.jpeg "If Incriminating material seized from personal assistant of Assessee, then Constructive Possession must be attributed: Madras HC [Read Order]")
![Rental Income in the Nature of Compensation for Alternate Accommodation from the developer is not Taxable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/03/Rental-Income-Nature-of-Compensation-Alternate-Accommodation-developer-Taxable-ITAT-Taxscan.jpg "Rental Income in the Nature of Compensation for Alternate Accommodation from the developer is not Taxable: ITAT [Read Order]")
![Receipts from Unknown Sources Taxable as Other Income: ITAT upholds Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/other-income-ITAT-Unknown-Sources-Taxscan.jpg "Receipts from Unknown Sources Taxable as Other Income: ITAT upholds Addition [Read Order]")
![Amendments made to Bye-laws for Society wouldn’t operate retrospectively while granting Registration u/s 12AA: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Amendments-bye-laws-granting-registration-Madras-High-court-Taxscan.jpeg "Amendments made to Bye-laws for Society wouldn’t operate retrospectively while granting Registration u/s 12AA: Madras High Court [Read Judgment]")
Assessee entitled to Registration under Section 12A even when activity covered under 'object of general public utility': Madras High Court [Read Judgment]
The Madras High Court held that the assessee is entitled to registration under Section 12A even when activity is covered under “object of general public utility”. The assessee, Tuticorin Port...
![Assessee entitled to Registration under Section 12A even when activity covered under object of general public utility: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2021/02/Section-12A-object-of-general-public-utility-Madras-High-Court-Taxscan.jpeg "Assessee entitled to Registration under Section 12A even when activity covered under object of general public utility: Madras High Court [Read Judgment]")
![‘Hundi’ Receipts in Cash from Donors are Capital Receipts: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/02/Hundi-Receipts-Cash-from-Donors-Capital-Receipts-ITAT-Taxscan.jpg "‘Hundi’ Receipts in Cash from Donors are Capital Receipts: ITAT [Read Order]")
![Relief to Tata Trusts: ITAT quashes Revised Assessment order passed by Tax Department [Read Orders]](https://www.taxscan.in/wp-content/uploads/2020/12/Tata-Trust-ITAT-assessment-order-tax-department-Taxscan.jpg "Relief to Tata Trusts: ITAT quashes Revised Assessment order passed by Tax Department [Read Orders]")
Vivad se Vishwas: Declarations for Direct Tax dispute resolution made from Gujarat stand at dismal 12%
The Income Tax officials said that Just two weeks before “Vivad se Vishwas” direct tax resolution scheme ends, the declarations for dispute resolution made from Gujarat stand at a dismal 12 per cent....
Assessing Officer can’t go beyond the directions of CIT even though it is open for him to examine any item: Madras High Court [Read Judgment]
The Madras High Court held that the assessing officer cannot go beyond the directions of the Commissioner of Income-tax (CIT), even though during the course of fresh assessment proceedings, it is...
![Assessing Officer can’t go beyond the directions of CIT even though it is open for him to examine any item: Madras High Court [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/11/Assessing-Officer-CIT-Madras-High-Court-Taxscan.jpg "Assessing Officer can’t go beyond the directions of CIT even though it is open for him to examine any item: Madras High Court [Read Judgment]")
Question can’t be said to be pending before Income Tax Authority merely on the notice to produce evidence, no bar of application for AAR: Delhi HC [Read Judgment]
The Delhi High Court upheld the ruling of Authority of Advance Ruling (AAR) wherein it was ruled that notice under section 143(2) merely asks the applicant to produce any evidence on which it may...
![Question can’t be said to be pending before Income Tax Authority merely on the notice to produce evidence, no bar of application for AAR: Delhi HC [Read Judgment]](https://www.taxscan.in/wp-content/uploads/2020/09/AAR-notice-Delhi-High-Court-Taxscan.jpg "Question can’t be said to be pending before Income Tax Authority merely on the notice to produce evidence, no bar of application for AAR: Delhi HC [Read Judgment]")
![Capital Gain Tax payable in the absence of deposit in Capital Gain Account Scheme: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2020/07/Capital-Gain-ITAT-Taxscan.jpg "Capital Gain Tax payable in the absence of deposit in Capital Gain Account Scheme: ITAT [Read Order]")