![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]")
AO's Order must be Erroneous and Prejudicial to invoke Section 263: ITAT sets aside Revision Order [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal ( ITAT ) orders that the assessing officer’s assessment order must be erroneous and...
![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]")
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]")
Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]
The Kerala High Court has held that the order passed under section 148 A(b) of the Income Tax Act, 1961 without affording a personal hearing is invalid and set aside the reassessment order. ...
![Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Income-Tax-Act-Personal-Hearing-Reassessment-Oder-Kerala-high-court-Order-taxscan.jpg "Order passed u/s 148 A(b) of Income Tax Act without Affording Personal Hearing is invalid: Kerala HC Sets aside Reassessment Order [Read Order]")
4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]
In a significant case, the Kerala High Court quashed the reassessment order as the 4 days time allowed to file the reply to the show cause notice (SCN) is not valid as per mandatory provision under...
![4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/4-days-Time-Reply-SCN-mandatory-Provision-Income-Tax-Act-Kerala-HC-Reassessment-Order-TAXSCAN.jpg "4 days Time to Reply SCN is not Valid as per mandatory Provision under Income Tax Act:Â Kerala HC quashes Reassessment Order [Read Order]")
Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]
The Delhi High Court quashed the reassessment as alleging a Bogus Purchase, the claim of expense denied without corroborative evidence. Mr Shlok Chandra, learned senior standing counsel, accepts...
![Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Bogus-Purchase-Claim-of-Expense-Expense-Claim-Corroborative-Evidence-taxscan.jpg "Bogus Purchase, Claim of Expense Denied without Corroborative Evidence:Â Delhi HC quashes Reassessment Order [Read Order]")