ITAT Weekly Round Up
The stories on the Income Tax Appellate Tribunal (ITAT) that were published at Tax scan December 15, 2023 to December 22, 2023 are summarized in this...
![Validity of Reassessment Order passed U/s 148 of Income Tax Act: Supreme Court Dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Validity-of-Reassessment-Order-Reassessment-Order-Income-Tax-Act-Supreme-Court-SLP-taxscan.jpg "Validity of Reassessment Order passed U/s 148 of Income Tax Act: Supreme Court Dismisses SLP [Read Order]")
![325 Days Delay Without any Valid Reason: Supreme Court Dismisses SLP by Income Tax Commissioner [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/325-Days-Delay-Supreme-Court-SLP-Income-Tax-Commissioner-TAXSCAN-1.jpg "325 Days Delay Without any Valid Reason: Supreme Court Dismisses SLP by Income Tax Commissioner [Read Order]")
Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]
The Supreme Court has held that service tax collected in the supply of plant and machinery for extraction of mineral oils in India is liable to be included in the amount of presumptive taxable income...
![Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SLP-SUPREME-COURT-Presumptive-Taxable-Income-TAXSCAN.jpg "Service Tax Collected in supply of plant and Machinery for Extraction of Mineral Oils in India Liable to be Included in amount of Presumptive Taxable Income: Supreme Court Dismisses SLP [Read Order]")
![Inclusion of VAT in turnover: SC directs to issue notice to Wipro [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Inclusion-of-VAT-VAT-SC-Wipro-SC-directs-to-issue-notice-to-Wipro-Inclusion-of-VAT-in-turnover-taxscan.jpg "Inclusion of VAT in turnover: SC directs to issue notice to Wipro [Read Order]")
Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]
The Supreme Court has upheld that the reassessment notice issued behind the period prescribed under section 149 of the Income Tax Act, 1961 is invalid and dismissed the SLP which arose out of...
![Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/SLP-suprem-court-reassessment-income-tax-act-taxscan.jpg "Reassessment Notice issued behind Period Prescribed u/s 149 of Income Tax Act is invalid: Supreme Court dismisses SLP [Read Order]")
Writ Petition against ITAT order not Heard Due to Retirement of Presiding Judge: Supreme Court directs HC to Re Hear [Read Judgement]
The Supreme Court directed the High Court to Rehear the Writ Petition against the order of the Income Tax Appellate Tribunal (ITAT) the presiding judge was retired. It was also pointed out that the...
![Writ Petition against ITAT order not Heard Due to Retirement of Presiding Judge: Supreme Court directs HC to Re Hear [Read Judgement]](https://www.taxscan.in/wp-content/uploads/2023/12/Writ-Petition-against-ITAT-ITAT-Retirement-of-Presiding-Judge-Supreme-Court-High-Court-High-Court-Rehear-the-Writ-Petition-Writ-Petition-taxscan.jpg "Writ Petition against ITAT order not Heard Due to Retirement of Presiding Judge: Supreme Court directs HC to Re Hear [Read Judgement]")
444 Days Delay In Filing Customs Appeal: Dismisses Appeal in Absence of Satisfactory Reason for Delay [Read Order]
The Supreme Court in a recent case dismissed the appeal filed for condoning a delay of 444 days for filing a Customs Appeal. The two-judge bench found that in the absence of any satisfactory reason...
Relief to Canara Bank: Supreme Court Dismisses SLP in absence of Satisfactory Explanation for Delay [Read Order]
In the case of the Canara Bank , the Supreme Court of India dismissed the Special Leave Petition(SLP) in absence of satisfactory explanation for delay. The SLP arose out of impugned final judgment...
Supreme Court Allows to Withdraw SLP to make Representation to CBDT u/s 119 of Income Tax Act [Read Judgement]
The Supreme Court of India allowed the petitioner to withdraw a Special Leave Petition (SLP) to make representation to the Central Board of Direct Taxes under section 119 of the Income Tax Act, 1961....
