![Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Assessment-Order-Income-Tax-Act-without-Jurisdiction-Kerala-HC-File-Appeal-ITAT-taxscan.jpg "Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]")
Assessment Order and Notice Issued u/s 153 C of Income Tax Act without Jurisdiction: Kerala HC Directs to File Appeal before ITAT [Read Order]
The Kerala High Court directed the assessee to file an appeal before the Kerala Value Added Tax Appellate Tribunal (KVATAT) as the assessment order...
![Action taken by AO cannot be treated as prejudicial to the interest of revenue unless it is unsustainable in Law: ITAT quashes Revision Order for lack of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/AO-Action-taken-by-AO-Action-taken-by-AO-cannot-be-treated-as-prejudicial-to-the-interest-of-revenue-ITAT-taxscan.jpg "Action taken by AO cannot be treated as prejudicial to the interest of revenue unless it is unsustainable in Law: ITAT quashes Revision Order for lack of Jurisdiction [Read Order]")
![CGST Superintendent has No Jurisdiction to issue SCN u/s 61 of CGST Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/CGST-Superintendent-CGST-Superintendent-has-No-Jurisdiction-Calcutta-High-Court-taxscan.jpg "CGST Superintendent has No Jurisdiction to issue SCN u/s 61 of CGST Act: Calcutta HC [Read Order]")
![Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Cancellation-of-Registration-of-Charitable-Trust-Cancellation-of-Registration-Charitable-Trust-Income-Tax-Act-PCIT-Jurisdiction-is-Invalid-taxscan.jpg "Cancellation of Registration of Charitable Trust u/s 12 AB(4) of Income Tax Act by PCIT not having Jurisdiction is Invalid: ITAT [Read Order]")
Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]
The Allahabad Bench of the Customs, Excise and Service Tax Appellate Tribunal (CESTAT), observed that the Tribunal has no jurisdiction to prescribe rate of interest which is prescribed by Government...
![Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tribunal-Prescribe-Rate-of-Interest-Jurisdiction-Rate-of-Interest-Government-of-India-Notification-issued-Notification-Central-Excise-Act-Central-Excise-CESTAT-Taxscan.jpg "Tribunal has no Jurisdiction to Prescribe Rate of Interest which is Prescribed by Government of India in terms of Notification issued u/s 11BB of Central Excise Act: CESTAT [Read Order]")
Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Raipur bench held that reassessment order passed on the basis of invalid assumption of jurisdiction could not be revised under Section 263 of...
![Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-invalid-assumption-Jurisdiction-Revised-Income-Tax-Act-ITAT-TAXSCAN-1.jpg "Reassessment order passed on basis of invalid assumption of Jurisdiction cannot be Revised u/s 263 of Income Tax Act: ITAT [Read Order]")
ITAT quashes Revision Order u/s 263 against TATA Teleservices on ground of Lack of Jurisdiction [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that is trite law that in order to invoke Section 263, the assessment order must be erroneous and also prejudicial to revenue, also...
![ITAT quashes Revision Order u/s 263 against TATA Teleservices on ground of Lack of Jurisdiction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/ITAT-ITAT-Quashes-Revision-Order-Revision-Order-TATA-Teleservices-Jurisdiction-taxscan.jpg "ITAT quashes Revision Order u/s 263 against TATA Teleservices on ground of Lack of Jurisdiction [Read Order]")
Application u/s 34 Arbitration Act Remains 'Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]
The Calcutta High Court in a recent decision observed that an application under Section 34 of the Arbitration Act remains 'Stillborn’ for the purpose of stay without pre-deposit under Section 19 of...
![Application u/s 34 Arbitration Act Remains Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Application-Arbitration-Act-Stillborn-Purpose-of-Stay-without-Pre-Deposit-Stay-without-Pre-Deposit-Pre-Deposit-MSMED-Act-Calcutta-High-Court-Taxscan.jpg "Application u/s 34 Arbitration Act Remains Stillborn’ for Purpose of Stay without Pre-Deposit under Section 19 of MSMED Act: Calcutta HC [Read Order]")
CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Society's Claim [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal (ITAT) has held that the Central Processing Centre (CPC) was not within its jurisdiction to disallow a deduction claimed by a West Bengal...
![CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CPC-CPC-not-within-Jurisdiction-Jurisdiction-Disallow-Deduction-Income-Tax-Act-Income-Tax-ITAT-taxscan.jpg "CPC not within Jurisdiction to Disallow Deduction u/s 80P of Income Tax Act: ITAT Allows West Bengal Cooperative Societys Claim [Read Order]")
CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) has made a ruling stating that the Commissioner of Income Tax (Appeals) [CIT(A)] has the authority to initiate enhancement proceedings on...
![CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/CITA-moto-initiates-Enhancement-Not-Jurisdiction-ITAT-TAXSCAN.jpg "CIT(A) may Suo moto initiates Enhancement Proceedings if necessary; Not out of Jurisdiction: ITAT [Read Order]")
Issuance of Notice u/s 147 of Income Tax Act without Jurisdiction: ITAT Quashes Re-Assessment [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal (ITAT) granted partial approval to the appeal made under Section 147 & 148 of the Income Tax Act, 1961. The basis for this decision was that...
![Issuance of Notice u/s 147 of Income Tax Act without Jurisdiction: ITAT Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Isuance-of-Notice-Income-Tax-Act-Jurisdiction-ITAT-ITAT-Quashes-Re-Assessment-Income-Tax-taxscan.jpg "Issuance of Notice u/s 147 of Income Tax Act without Jurisdiction: ITAT Quashes Re-Assessment [Read Order]")