![Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Issue-of-Notice-Income-Tax-Act-is-mandatory-requirement-for-framing-reassessment-order-ITAT-TAXSCAN.jpg "Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]")
Issue of Notice u/s 143(2) of Income Tax Act is mandatory requirement for framing Reassessment order, not curable as per S.292BB Act : ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench ruled that issue of notice under Section 143(2) of Income Tax Act, 1961 is mandatory requirement...
![Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Failure-to-explain-Credit-Card-Payments-Supporting-Documentary-Evidence-ITAT-Deletes-partial-Addition-TAXSCAN.jpg "Failure to explain Credit Card Payments with Supporting Documentary Evidence: ITAT Deletes partial Addition [Read Order]")
![No Addition shall be made on behalf Farmer assessee in respect of Cash Deposited in Joint Bank Account by Second Account Holder: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Cash-Deposited-Joint-Bank-Account-Second-Account-TAXSCAN.jpg "No Addition shall be made on behalf Farmer assessee in respect of Cash Deposited in Joint Bank Account by Second Account Holder: ITAT [Read Order]")
![Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Parallel-Assessments-Income-Different-ITAT-protective-basis-TAXSCAN.jpg "Parallel Assessments shall be made in respect of same Income on Different Person: ITAT deletes Addition made on protective basis [Read Order]")
Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]
The Pune bench of the Income Tax Appellate Tribunal ruled that an assessment order lacking the Document Identification Number (DIN) within the body of the order violates the Circular of the Central...
![Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AssessmAent-DIN-body-violating-CBDT-Treats-never-Issued-ITAT-TAXSCAN.jpg "Assessment Order without DIN in body violating CBDT circular is Invalid and Treats as never been Issued: ITAT [Read Order]")
Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench recently quashed the penalty imposed under Section 271F of Income Tax Act, 1961 against 82-year-old widow due to non-filing of Income Tax Return...
![Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Non-filing-Income-Tax-Return-quashes-Penalty-TAXSCAN.jpg "Non-filing of Income Tax Return (ITR): ITAT quashes Penalty u/s 271F against 82 year old Widow [Read Order]")
Assessment Order passed in Violation of Natural Justice Principle: ITAT remands Matter to CIT(A) [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the appeal of an assessee and remanded the matter back to the Commissioner of Income Tax (Appeals) (CIT(A)) for re-hearing. The...
![Assessment Order passed in Violation of Natural Justice Principle: ITAT remands Matter to CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Order-Violation-Natural-ITAT-TAXSCAN.jpg "Assessment Order passed in Violation of Natural Justice Principle: ITAT remands Matter to CIT(A) [Read Order]")
Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AO's order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) has quashed an order passed by the Assessing Officer (AO) for failure to collect tax at source (TCS) on the sale of metal scrap. The...
![Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Collect-TCS-on-Sale-of-Metal-Scrap-TCS-Sale-of-Metal-Scrap-Metal-Scrap-Limitation-Period-ITAT-AOs-order-ITAT-Quashes-AOs-order-taxscan.jpg "Failure to Collect TCS on Sale of Metal Scrap before Limitation Period: ITAT Quashes AOs order [Read Order]")
Addition of Amount of Security Deposit to Taxable Income of Jindal Construction can't be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) held that mere non completion certificate by the Developer isnot an enough ground to delete addition of scrutiny deposit. The case of...
![Addition of Amount of Security Deposit to Taxable Income of Jindal Construction cant be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Addition-of-Amount-of-Security-Deposit-to-Taxable-Income-of-Jindal-Construction-cant-be-deleted-Merely-Relying-on-Certificate-of-Non-Completion-of-Construction-ITAT-TAXSCAN.jpg "Addition of Amount of Security Deposit to Taxable Income of Jindal Construction cant be deleted Merely Relying on Certificate of Non-Completion of Construction: ITAT [Read Order]")
AO Fails to Follow Procedures in Issuing Notice u/s 148 of Income Tax Act: ITAT deletes Addition [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition of Rs. 37,35,000/- made by the Assessing Officer (AO) under Section 69 of the Income Tax Act, 1961 on the ground of...
![AO Fails to Follow Procedures in Issuing Notice u/s 148 of Income Tax Act: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/AO-Procedures-Issuing-Notice-Income-Tax-ITAT-TAXSCAN.jpg "AO Fails to Follow Procedures in Issuing Notice u/s 148 of Income Tax Act: ITAT deletes Addition [Read Order]")