![Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Seized-Document-Document-contain-Name-ITAT-Income-Tax-Tax-taxscan.jpg "Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]")
Seized Document does not contain Name of Assessee: ITAT deletes Assessment u/s 153C [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal ( ITAT ) has deleted the assessment under Section 153C of the Income Tax Act 1961 as the seized...
![Receipt of Money through Banking Channel would not Make Transaction Genuine If Transaction is Not Explained with Documents: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Receipt-of-Money-Banking-Channel-Transaction-Documents-ITAT-Taxscan.jpg "Receipt of Money through Banking Channel would not Make Transaction Genuine If Transaction is Not Explained with Documents: ITAT [Read Order]")
![Non-Submission of Documents due to Long Distance and Age: ITAT quashes Proceedings against Senior Citizen [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/Documents-Long-Distance-Age-ITAT-Proceedings-Senior-Citizen-TAXSCAN-2.jpg "Non-Submission of Documents due to Long Distance and Age: ITAT quashes Proceedings against Senior Citizen [Read Order]")
FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC [Read Order]
The High Court of Punjab and Haryana at Chandigarh has recently held that in case of tax evasion FIR cannot be registered as the VAT Act does not have provisions authorizing the same. Petitioner...
![FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/12/FIR-Registered-in-Entry-Tax-Evasion-Cases-in-the-Absence-of-Provision-in-VAT-Act-Punjab-Haryana-HC-TAXSCAN.jpg "FIR cannot be Registered in Entry Tax Evasion Cases in the Absence of Provision in VAT Act: Punjab & Haryana HC [Read Order]")
Rule 4(1) of CENVAT Credit Rules has prospective effect, Assessee can take CENVAT Credit after receipt of the relevant documents without any limitation: CESTAT
The Kolkata Bench of the Customs, Excise & Service Tax Appellate Tribunal ( CESTAT ) has held that Rule 4(1) of CENVAT Credit Rules has prospective effect that the assessee can take CENVAT Credit...
Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]
The Jaipur Bench of the Income Tax Appellate Tribunal ( ITAT ) has held that Self-certified copy of documents seeking registration of charitable trust under Section 12 AA of the Income Tax Act,1961...
![Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/documents-registration-charitable-trust-Income-Tax-amended-Rule-ITAT-taxscan.jpg "Self-Certified Copy of Documents seeking Registration of Charitable Trust under Income Tax is sufficient for Cerification under amended Rule 17A: ITAT [Read Order]")
No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT), Allahabad Bench, has recently, in an appeal filed before it, held that no subsequent imposition of penalty can be made once the assessee has complied with...
![No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Notice-Documents-ITAT-TAXSCAN.jpg "No Subsequent Imposition of Penalty to be made Once Notice Complied and Documents Timely Filed: ITAT [Read Order]")
Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]
The Customs, Excise and Service Tax Appellate Tribunal ( CESTAT ), Chennai Bench held that refund claim is hit by bar of unjust enrichment when no documents are produced to prove incidence of duty...
![Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/11/Refund-Claim-documents-Buyers-CESTAT-taxscan.jpg "Refund Claim is hit by bar of Unjust enrichment When no documents are produced to prove incidence of Duty not passed to Buyers: CESTAT [Read Order]")
Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]
The Chennai bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT) has ruled that remand of matter on non-imposition of Penalty serves sufficient chance to put forward documents and...
![Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Penalty-Documents-and-Evidence-CESTAT-taxscan.jpg "Remand of matter on Non-Imposition of Penalty serves sufficient chance to put forward Documents and Evidence Afresh: CESTAT [Read Order]")
![An Addition on Unexplained Deposit deleted without Valid Document is not allowable: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2022/10/Unexplained-Deposit-Document-ITAT-taxscan.jpg "An Addition on Unexplained Deposit deleted without Valid Document is not allowable: ITAT [Read Order]")