![Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/03/Income-Tax-Income-Tax-Proceedings-Income-Tax-Proceedings-against-Deceased-Person-Deceased-Person-Invalid-Deceased-Person-taxscan.jpg "Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC [Read Order]")
Income Tax Proceedings against Deceased Person Invalid, must be Initiated against Legal Heirs u/s 159: Bombay HC [Read Order]
In a recent ruling, the Bombay High Court held that tax proceedings initiated in the name of a deceased person are invalid and must be directed...
![10 Years Delay in completing remanded Income Tax Proceeding: Kerala HC directs to decide Appeal Expeditiously [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Kerala-high-court-Income-Tax-Income-Tax-Proceedings-Remanded-Income-Tax-Proceeding-TAXSCAN.jpg "10 Years Delay in completing remanded Income Tax Proceeding: Kerala HC directs to decide Appeal Expeditiously [Read Order]")
![Obtaining Interim Order on Income Tax Proceedings through suppressions of material facts amount to Contempt of Court: Calcutta HC directs to pay 1.5 lakhs to WB Legal Services Authority [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Obtaining-Interim-Order-Interim-Order-Income-Tax-Proceedings-Income-Tax-suppressions-Calcutta-High-Court-taxscan.jpg "Obtaining Interim Order on Income Tax Proceedings through suppressions of material facts amount to Contempt of Court: Calcutta HC directs to pay 1.5 lakhs to WB Legal Services Authority [Read Order]")
![Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Son-Succeed-Estate-Deceased-Assessee-Legal-Representative-Income-Tax-Proceedings-ITAT-taxscan.jpg "Son who did not Succeed Estate of Deceased Assessee cannot be Legal Representative during Income Tax Proceedings: ITAT [Read Order]")
Ignoring IT Proceedings: ITAT imposes a cost to make Assessee understand the Seriousness of Income Tax Proceedings [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) imposed a cost to make assessee understand the seriousness of the income tax proceedings. The assessee is aggrieved by the decision of...
![Ignoring IT Proceedings: ITAT imposes a cost to make Assessee understand the Seriousness of Income Tax Proceedings [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Ignoring-IT-Proceedings-IT-proceedings-ITAT-imposes-a-cost-to-make-Assessee-understand-the-Seriousness-of-Income-Tax-Proceedings-ITAT-taxscan.jpg "Ignoring IT Proceedings: ITAT imposes a cost to make Assessee understand the Seriousness of Income Tax Proceedings [Read Order]")
Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the addition made without giving the sufficient opportunity of hearing to the...
![Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Addition-Addition-made-by-AO-AO-Sufficient-Opportunity-to-Assessee-Sufficient-Opportunity-Assessee-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-taxscan.jpg "Addition made by AO Without Giving Sufficient Opportunity to Assessee: ITAT Directs Re-adjudication [Read Order]")
Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]
The Calcutta High Court dismissed an assessment order passed during pendency of writ petition, taking into consideration the non-participation of the petitioners, SKP Infrarealty Private Limited...
![Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Non-Participation-in-Income-Tax-Proceedings-Income-Tax-Proceedings-Calcutta-High-Court-Dismisses-Assessment-Order-Pendency-of-Writ-Petition-Assessment-Order-taxscan.jpg "Non-Participation in Income Tax Proceedings: Calcutta HC Dismisses Assessment Order Passed during Pendency of Writ Petition [Read Order]")
![Dissolved Company Exempted from Income Tax Assessment Proceedings u/s 54(2) of IBC: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Dissolved-Company-Income-Tax-Income-Tax-Assessment-Proceedings-IBC-ITAT-taxscan.jpg "Dissolved Company Exempted from Income Tax Assessment Proceedings u/s 54(2) of IBC: ITAT [Read Order]")
![Assessing Officer has Right to Control the Conduct of Cross Examination During Income Tax Proceedings: Jharkhand HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Assessing-Officer-has-Right-to-Control-the-Conduct-of-Cross-Examination-Assessing-Officer-Cross-Examination-During-Income-Tax-Proceedings-Income-Tax-Proceedings-Jharkhand-High-Court-Taxscan.jpg "Assessing Officer has Right to Control the Conduct of Cross Examination During Income Tax Proceedings: Jharkhand HC [Read Order]")
Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]
The Income Tax Appellate Tribunal (ITAT), Delhi Bench, has recently, in an appeal filed before it, with regard to a search conducted within 6 preceding years of the relevant AY, upheld the Income Tax...
![Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Negligent-Attitude-Income-Tax-proceedings-ITAT-Assessee-Taxscan.jpg "Search Conducted within 6 Preceding Years of Relevant AY: ITAT Upholds Income Tax Proceedings u/s 153C [Read Order]")
AO can initiate Income Tax Proceedings against Non-Searched Persons in Searches prior to 2015 Amendment: Supreme Court
In a significant move, the Supreme Court has held in Income Tax Officer vs Vikram Sujitkumar Bhatia that the Income Tax Assessing Officer can initiate proceedings under Section 153C of the...
