Read all Latest Updates on and about Section 143(2) of the Income Tax Act

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AO can't Travel beyond his Jurisdiction inorder to Invoke the Provision of Section 40A(3) of the Income Tax Act: ITAT quashes Order of AO [Read Order]

The Visakhapatnam bench of the Income Tax Appellate Tribunal (ITAT) held that the Assessing Officer cannot travel beyond his jurisdiction in order to...

Disallowance u/a 40A (3) is not applicable when Payment was by Account Payee Cheque or Account Payee...

Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with...

Deduction for Revenue from Onsite Services cannot be denied on ground of not connected to ...

Notice u/s 143(2) of Income Tax Act is Condition Precedent for Framing of Income Tax Assessment:...

No addition can be made on basis of Rejected Book of Account by Assessing Officer: ITAT [Read Order]

The Raipur bench of Income Tax Appellate Tribunal (ITAT) has ruled that no addition could be made on the basis of a rejected book of account by the Assessing Officer. The assessee Five Star...

ITAT Condones Delay Caused by Negligence of Tax Practitioner in Service of Notice [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has condoned delays caused by negligence of tax practitioners in serving notices. The assessee, Sanjeev Harshadrai Sheth filed return of...

Mandatory Notice u/s 143(2) of Income Tax Act not served: ITAT quashes Order [Read Order]

The Income Tax Appellate Tribunal (ITAT), Bangalore Bench has quashed the Assessment Order of the Commissioner of Income Tax (Appeals) (CIT(A)) for the reason that a mandatory notice under Section...

Notice Received via Email Despite Form No. 35 Request for Physical Service of Notice: ITAT sets aside Ex-Parte Order [Read Order]

The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has set aside the exparte order as the notice was received via email despite the request for physical service of notice in Form No.35. ...

ITAT quashes Assessment Notice not issued by Jurisdictional AO [Read Order]

The New Delhi Bench of the Income Tax Appellate Tribunal (ITAT), quashed assessment notice on the ground that it was not issued by the jurisdictional Assessing Officer (AO). The assessee, Ballu...

NLU not conducting 'Business', exists solely for Legal Educational Purposes: ITAT quashes Penalty for Failure to Audit [Read Order]

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has recently quashed the penalty demanded failure to audit the National Law University (NLU) under Section 271B of the Income Tax Act,...

ITAT deletes Addition due to Time-Barred Issuance of Notice u/s 143(2) [Read Order]

The Kolkata Bench of the Income Tax Appellate Tribunal (ITAT) recently deleted the addition due to time-barred issuance of notice under Section 143(2) of the Income Tax Act. The assessee M/s Osian...

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