Income Tax Notice Dispatch Date Prevails Over Digital Signature Date: Delhi HC upholds Notice issued on Basis of SC Judgment [Read Order]
In a recent ruling, the Delhi High Court has held that the date of dispatch of an income tax notice is determinative, not the date of its digital...
Delay in Issuance Notice u/s 148A(b) Due to Technical Glitches on ITBA: Delhi HC quashes Reassessment Proceeding [Read Order]
In a significant case, the Delhi High Court quashed the reassessment proceedings as the delay in issuance notice under section 148A(b) of the Income Tax Act, 1961 due to technical glitches on the...
Penalty proceedings in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN to be excluded from Faceless Penalty Scheme: CBDT [Read Order]
The Central Board of Direct Tax ( CBDT ) has said that, Penalty proceedings in cases where pendency could not be created on ITBA because of technical reasons or cases not having a PAN to be excluded...
Income Tax Department finalises ITBA Assessment Module for Selection of Scrutiny cases under CASS [Read Circular]
The Income Tax Department finalized the Income Tax Business Application (ITBA) Assessment Module for Selection of Scrutiny cases under Computer Assisted Scrutiny Selection (CASS). The CASS 2020...
CBDT issues Norms for Conduct of Assessment Proceedings through `E-Proceeding' Facility during Financial Year 2019-20 [Read Circular]
The Central Board of Direct Taxes (CBDT) has issued norms for conducting Assessment proceedings through ‘E-Proceeding’ facility during the financial year 2019-20. In exercise of its powers under...
