![ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/ITAT-ITAT-Delhi-Income-Tax-Appellate-Authority-ITAT-Quashes-Reassessment-Order-Non-Application-of-Mind-assessing-officers-vague-reasoning-Cash-Deposits-Reassessment-Order-on-Cash-Deposits-TAXSCAN.jpg "ITAT quashes Reassessment Order on Cash Deposits due to AOs Vague Reasoning and Non-Application of Mind [Read Order]")
ITAT quashes Reassessment Order on Cash Deposits due to AO's Vague Reasoning and Non-Application of Mind [Read Order]
The Delhi Bench of Income Tax Appellate Authority ( ITAT ) quashed the reassessment order on cash deposits due to the assessing officer's vague...
![Non-Application of Mind to Law and Facts: Bombay HC nullifies PCIT Sanction, Notice and Income Tax Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/09/Income-Tax-Income-Tax-Reassessment-Co-operative-Banks-Reassessment-Notice-TAXSCAN.jpg "Non-Application of Mind to Law and Facts: Bombay HC nullifies PCIT Sanction, Notice and Income Tax Reassessment Order [Read Order]")
![AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Revision-order-Income-Tax-Act-jurisdiction-ITAT-sets-aside-Order-ITAT-Order-Taxscan.jpg "AOs Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]")
![Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/08/Income-Tax-Act-ITAT-Income-Tax-Income-Tax-Appellate-Tribunal-148-of-the-Income-Tax-Section-148-taxscan.jpeg "Notice Issued u/s 148 of the Income Tax Act in the Name of a Dead Individual is Void From Beginning: ITAT [Read Order]")
Gauhati HC invalidates Reassessment Order u/s 40 of Assam VAT Act, Citing late filing of Returns and Lapse of Five Year Assessment Limitation [Read Order]
The Gauhati High Court has invalidated a reassessment order passed under Section 40 of the Assam Value Added Tax ( VAT ) Act, 2003 citing late filing of tax returns rendering the self assessment...
Reassessment Order passed under KVAT Act merely on Tax Evasion Report is Invalid: Orissa HC rules in favour of Hindustan Tyre House [Read Order]
In a recent case of M/s.Hindustan Tyre House, the Orissa High Court has held that reassessment orders cannot merely be based on a tax evasion report or an audit report. The court remitted the matter...
Issuance of Reassessment order against Housewife on Property being purchased by Husband is Invalid: Bombay HC [Read Order]
In a significant ruling, the Bombay High Court held that the issuance of reassessment order against housewife on property being purchased by husband is invalid. The petitioner, a housewife who had...
Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]
The Bangalore bench of the Income Tax Appellate Tribunal (ITAT) observed that non deduction of Tax Deducted at Source ( TDS ) under Section 195(1) of the Income Tax Act, 1961, leading to proposed...
![Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Bangalore-Income-Tax-Non-deduction-of-TDS-TDS-TAXSCAN.jpg "Non-deduction of TDS u/s 195(1) of Income Tax Act, leading to proposed disallowance u/s 40(a)(i) of Income Tax Act: ITAT [Read Order]")
Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order]
In a recent case, the Delhi High Court quashed the reassessment order passed under Section 148 of the Income Tax Act, 1961, by assessing officers, highlighting a lack of independent application of...
![Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Delhi-High-Court-reassessment-order-IT-Act-TAXSCAN.jpg "Delhi HC quashes Reassessment Order passed u/s 148 of IT Act by AO on bereft of Independent Application of mind [Read Order]")
Delhi HC quashes Reassessment Order passed after lapse of Four Years without applying Independent Mind by AO
In a significant case, the Delhi High Court quashed the reassessment order passed after the lapse of four years, emphasizing the Assessing Officer's failure to apply an independent mind. The writ...
Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]
The Delhi High Court set aside reassessment under section 147 of the Income Tax Act, 1961 triggered based on the change in opinion about the nature of the transaction. Shourya Estates Pvt Ltd, the...
![Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-HC-Reassessment-Order-Income-Tax-Act-Triggered-TAXSCAN.jpg "Delhi HC sets aside Reassessment Order under Income Tax Act Triggered without valid Reason [Read Order]")