![No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Reassessment-proceedings-IT-Act-Proper-Verification-of-Recorded-details-of-Documents-Recorded-details-of-Documents-ITAT-taxscan.jpg "No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]")
No Reassessment proceedings initiated u/s. 148Â of IT Act without Proper Verification of Recorded details of Documents : ITAT [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal(ITAT) held that no reassessment proceedings were initiated under section 148 of the Income Tax...
![Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/loan-Amount-as-Outstanding-Balance-Proper-Evidence-Documents-ITAT-Re-adjudicate-Addition-of-loan-Amount-taxscan.jpg "Addition of loan Amount as Outstanding Balance without Proper Evidence and Documents: ITAT directs AO to Re-adjudicate [Read Order]")
![Meritorious Case cannot be Thrown out at Threshold, When Proper Documents are Produced: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Meritorious-Case-cannot-be-Thrown-out-at-Threshold-When-Proper-Documents-are-Produced-ITAT-TAXSCAN.jpg "Meritorious Case cannot be Thrown out at Threshold, When Proper Documents are Produced: ITAT [Read Order]")
![Aiding Fake Firms to Claim ITC Using ID Proof: Punjab & Haryana HC grants Bail during Investigation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Aiding-Fake-Firms-to-Claim-ITC-Using-ID-Proof-Claim-ITC-ITC-Punjab-and-Haryana-High-Court-Punjab-and-Haryana-HC-grants-Bail-during-Investigation-Investigation-Bail-Taxscan.jpg "Aiding Fake Firms to Claim ITC Using ID Proof: Punjab & Haryana HC grants Bail during Investigation [Read Order]")
Persons whose Custody Goods found are bound to provide Information Within a Reasonable Time: Delhi HC [Read Order]
Delhi High Court in its recent judgement held that information about the goods must be produced within a reasonable time by the person in whose custody the goods were found. The appellant,...
![Persons whose Custody Goods found are bound to provide Information Within a Reasonable Time: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Delhi-High-Court-Custody-Goods-Information-Reasonable-Time-Taxscan.jpg "Persons whose Custody Goods found are bound to provide Information Within a Reasonable Time: Delhi HC [Read Order]")
No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]
The New Delhi Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), confirmed the rejection of refund claim on the ground that no document was filed to show that the Deficiency...
![No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/document-Deficiency-Memo-wrongly-issued-CESTAT-refund-claim-TAXSCAN.jpg "No Document to Show that Deficiency Memo was wrongly issued: CESTAT confirms Rejection of Refund Claim [Read Order]")
FEMA Violations: ED Conducts Search in Premises of Raveendaran Byju and Byju Online Learning Platform, Seizes Documents [Read Order]
Directorate of Enforcement (ED) has conducted searches and seizure action at 3 premises (2 Business and 1 residential) in Bengaluru in the case of RaveendaranByju and his company ‘Think & Learn...
Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Hyderabad Bench, has recently, in an appeal filed before it, held that the failure of the CIT(A) to provide document verification opportunity to the AO,...
![Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Document-Verification-Opportunity-Verification-IT-Rules-ITAT-Taxscan.jpg "Failure of CIT(A) To Provide Document Verification Opportunity to AO, violates Provisions of Rule 46A (3) of the IT Rules: ITAT [Read Order]")
Addition cannot be Made Merely Because Assesees’ Name Appeared in Documents found during Search: ITAT [Read Order]
Mumbai Bench of Income Tax Appellate Tribunal (ITAT) has held that addition could not be made merely because the assessee's name appeared in documents found during the course of search. The...
![Addition cannot be Made Merely Because Assesees’ Name Appeared in Documents found during Search: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Addition-Documents-found-Documents-ITAT-Income-Tax-Tax-taxscan.jpg "Addition cannot be Made Merely Because Assesees’ Name Appeared in Documents found during Search: ITAT [Read Order]")
Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]
The Bombay High Court quashed reassessment notice on the ground that there was non-application of mind by Assistant Commissioner of Income Tax without considering relevant documents. The writ...
![Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Non-application-Relevant-Documents-Bombay-High-Court-Reassessment-Notice-Reassessment-taxscan.jpg "Non-application of mind without considering Relevant Documents: Bombay HC quashes Reassessment Notice [Read Order]")
![CIDCO can decide Technical Qualification of Bidder based on opinion of MSETCL: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/CIDCO-Technical-Qualification-Bidder-MSETCL-Bombay-High-Court-Taxscan.jpg "CIDCO can decide Technical Qualification of Bidder based on opinion of MSETCL: Bombay HC [Read Order]")