![Assessments concluded u/s 153A without Mandatory Approval is Invalid: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/06/ITAT-Income-Tax-Appellate-Tribunal-section-153A-of-the-Income-Tax-Act-mandatory-approval-taxscan.jpg "Assessments concluded u/s 153A without Mandatory Approval is Invalid: ITAT [Read Order]")
Assessments concluded u/s 153A without Mandatory Approval is Invalid: ITAT [Read Order]
The Delhi bench of the Income Tax Appellate Tribunal( ITAT ) has held that assessments concluded under section 153A of the Income Tax...
![ITAT dismisses Reassessment as AO fails to Pass Assessment Order within 4 weeks from Rejection of Taxpayers Objection [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-Reassessment-AO-Pass-Assessment-Order-Rejection-Taxpayers-Objection-TAXSCAN.jpg "ITAT dismisses Reassessment as AO fails to Pass Assessment Order within 4 weeks from Rejection of Taxpayers Objection [Read Order]")
![Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Allahabad-High-Court-Flipkart-Assessing-Authority-Flipkart-income-assessment-TAXSCAN.jpg "Relief to Flipkart: Burden of Proof for Income Escaped Assessment rests with Assessing Authority, rules Allahabad HC [Read Order]")
![CESTAT Annual Case Digest 2023 [Part 1]](https://www.taxscan.in/wp-content/uploads/2024/01/Annual-Digest-2023-CESTAT-Annual-Digest-2023-cestat-customs-tax-judgments-cestat-digest-TAXSCAN.jpg "CESTAT Annual Case Digest 2023 [Part 1]")
Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [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 Infrastructure Pvt...
![Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Reassessment-Income-Tax-Act-Nature-of-Transaction-Income-Tax-TAXSCAN.jpg "Delhi HC sets aside Reassessment u/s 147 of Income Tax Act Triggered based on Change in Opinion about Nature of Transaction [Read Order]")
Tender on Work of Spraying and Fogging using Fake CA Certificate: Bombay HC sets aside Order of Nashik Municipal Corporation [Read Order]
The Bombay High Court set aside order of Nashik Municipal Corporation wherein the tender on work of spraying and fogging was allowed based on a Fake Chartered Accountant (CA) certificate. M/s....
![Tender on Work of Spraying and Fogging using Fake CA Certificate: Bombay HC sets aside Order of Nashik Municipal Corporation [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Retrospective-Effect-on-Amendment-Income-Tax-Act-Investment-In-India-Bombay-Highcourt-taxscan.jpeg "Tender on Work of Spraying and Fogging using Fake CA Certificate: Bombay HC sets aside Order of Nashik Municipal Corporation [Read Order]")
ITAT quashes reassessment framed u/s.143(3) of Income Tax Act beyond 4 years on absence of establishing failure on part of assessee [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chennai bench quashed reassessment framed under section 143(3) of the Income Tax Act, 1961 beyond 4 years in absence of establishing failure on part of...
![ITAT quashes reassessment framed u/s.143(3) of Income Tax Act beyond 4 years on absence of establishing failure on part of assessee [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/ITAT-ITAT-quashes-reassessment-Income-Tax-Act-failure-assessee-taxscan.jpg "ITAT quashes reassessment framed u/s.143(3) of Income Tax Act beyond 4 years on absence of establishing failure on part of assessee [Read Order]")
Reassessment based on non-filing of ITR and Information of Cash Transaction in Bank Account is valid: ITAT upholds Reassessment Order [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has upheld the reassessment under Section 144/147 of Income Tax Act 1961 holding that the reassessment based on non-filing of Income Tax...
![Reassessment based on non-filing of ITR and Information of Cash Transaction in Bank Account is valid: ITAT upholds Reassessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Reassessment-non-filing-of-ITR-Cash-Transaction-in-Bank-Account-ITAT-Reassessment-order-Income-Tax-Act-taxscan-1.jpg "Reassessment based on non-filing of ITR and Information of Cash Transaction in Bank Account is valid: ITAT upholds Reassessment Order [Read Order]")
Communication and Notice for Reassessment Proceedings sent to e-mail id registered with Income Tax Department: Kerala High Court dismisses Writ Petition [Read Order]
In a significant case, the Kerala High Court, while dismissing a writ petition, observed that communication and notices for reassessment proceedings were sent to the email ID registered with the...
Calcutta High Court Remands Income Tax Reassessment Order Citing Denial of Right to Cross-Examine Witness: Upholds Principles of Natural Justice [Read Order]
The High Court of Calcutta has set aside an income tax reassessment order under Section 147(under the Old unamended Act) of the Income Tax Act, 1961 relating to assessment year 2017-18 on the ground...
![Calcutta High Court Remands Income Tax Reassessment Order Citing Denial of Right to Cross-Examine Witness: Upholds Principles of Natural Justice [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Calcutta-High-Court-Income-Tax-Reassessment-Citing-Denial-Right-Cross-Examine-Witnessm-Principles-Natural-Justice-TAXSCAN-1.jpg "Calcutta High Court Remands Income Tax Reassessment Order Citing Denial of Right to Cross-Examine Witness: Upholds Principles of Natural Justice [Read Order]")
AO can initiate Reassessment Proceedings based on information from Investigation Wing: ITAT dismisses Appeal [Read Order]
The Mumbai bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer can initiate reassessment proceedings based on the information from the investigation wing. The...
![AO can initiate Reassessment Proceedings based on information from Investigation Wing: ITAT dismisses Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/AO-Reassessment-Proceedings-based-on-information-from-Investigation-Wing-ITAT-TAXSCAN.jpg "AO can initiate Reassessment Proceedings based on information from Investigation Wing: ITAT dismisses Appeal [Read Order]")