The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has upheld the additional holding that the Assessing officer (AO) was not bound to make enquiry unless the assessee had discharged the initial...

The Madras High Court ordered fresh enquiry in the absence of notice on freezing of the bank account as it would be fair and equitable to give one more opportunity to the writ petitioner subject to...

The Banglore Bench of the Income Tax Appellate Tribunal (ITAT) comprising Judicial Member Beena Pillai and Accountant Member Chandra Poojari upheld the order of the Principal Commissioner of Income...

Jurisdiction under section 263 can invoke only on inadequacy in enquiry done by Assessing Officer and the Bengaluru bench of Income Tax Appellate Tribunal (ITAT) has set aside revisional order. ...

The Income Tax Appellate Tribunal (ITAT), Jaipur Bench held that no fresh addition can be made for assessment already completed after proper enquiry on absence of incriminating material. The...

The Income Tax Appellate Tribunal (ITAT), Bangalore upheld the revision order by Principal Commissioner of Income Tax (PCIT) as there was acceptance of information by assessee on source of cash...

The Rajasthan High Court has held that the benefit of amnesty scheme under the Sabka Vikas Legacy Dispute Resolution Scheme, 2019 cannot be denied merely on ground that the enquiry notice under...