![No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/04/Calcutta-High-Court-PCIT-immaterial-Irrelevant-Taxscan.jpg "No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]")
No adverse Inference Drawn against Assessee: Calcutta HC notes that PCIT could not have Ignored Order u/s 153A as Immaterial and Irrelevant [Read Order]
The Calcutta High Court noted that the Principal Commissioner of Income Tax (PCIT) could not have ignored order under Section 153A of the Income Tax...
![Order cannot be treated as “Erroneous” If PCIT thinks that “the Order should have been Written More Elaborately”: ITAT Quashes Revision [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Order-Erroneous-PCIT-ITAT-Revision-Income-Tax-Taxscan.jpg "Order cannot be treated as “Erroneous” If PCIT thinks that “the Order should have been Written More Elaborately”: ITAT Quashes Revision [Read Order]")
![AO failed to Conduct Investigation regarding Cash Deposits during Demonetization Period: ITAT Upholds Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/AO-Investigation-Cash-Deposits-Demonetization-Period-ITAT-Revision-Order-Taxscan.jpg "AO failed to Conduct Investigation regarding Cash Deposits during Demonetization Period: ITAT Upholds Revision Order [Read Order]")
Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]
The Orissa High Court (HC) has held the revisional order by PCIT will be invalid if the original reassessment order was not validly passed. The Revenue is directed to challenge the common order...
![Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/Revisional-order-PCIT-Reassessment-order-Orissa-High-Court-taxscan-.jpg "Revisional Order by PCIT will be invalid if Original Reassessment order was not validly passed: Orissa HC [Read Order]")
Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]
The Chandigarh Bench of Income Tax Appellate Tribunal (ITAT) has re-adjudication observing that the sanction by Principal Commissioner of Income Tax (PCIT) for the reassessment under Section 147 of...
![Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/03/PCIT-Re-Assessment-Mechanical-Approval-ITAT-Re-Adjudication-Income-Tax-taxscan.jpg "Sanction by PCIT for Re-Assessment u/s 147 was Mechanical Approval without Application of Mind: ITAT directs Re-Adjudication [Read Order]")
Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]
The Bombay High Court ( HC ) in its recent judgment has held that failure to get Sanction under section 151(ii) of the Income Tax Act, 1961 from PCIT for reopening of assessment beyond 3 years will...
![Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Sanction-PCIT-Reopening-of-Assessment-Assessment-Reassessment-Proceedings-Bombay-High-Court-Taxscan.jpg "Failure to Get Sanction u/s 151(ii) from PCIT for Reopening of Assessment beyond 3 years will Invalidate Reassessment Proceedings: Bombay HC [Read Order]")
![Registration of Charitable Trust cannot be Cancelled with Retrospective Effect: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Registration-Registration-of-Charitable-Trust-Retrospective-Effect-ITAT-Taxscan.jpg "Registration of Charitable Trust cannot be Cancelled with Retrospective Effect: ITAT [Read Order]")
Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]
In a recent ruling the Bombay High Court quashed the action of the Principal Commissioner of Income Tax ( PCIT ) as the remand back of the matter to the Assessing Officer (AO) was to calculate...
![Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/AO-disputed-tax-fresh-adjudication-Bombay-High-Court-PCIT-Taxscan.jpg "Remand back of matter to AO to calculate Disputed Tax and not Fresh Adjudication: Bombay HC quashes action of PCIT [Read Order]")
![Section 263 is not a Mechanism available for PCIT for taking Second Opinion: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/01/Section-263-Mechanism-PCIT-Second-Opinion-ITAT-TAXSCAN-2.jpg "Section 263 is not a Mechanism available for PCIT for taking Second Opinion: ITAT [Read Order]")