![No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-SCN-issued-Upward-Revision-of-Income-Delhi-Highcourt-Assessment-Order-Income-Tax-Act-taxscan.jpg "No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]")
No SCN issued Prior to upward Revision of Income: Delhi HC quashes Assessment Order u/s 147 of Income Tax Act [Read Order]
The Delhi High Court quashed assessment order issued under Section 147 of the Income Tax Act, 1961 as no Show Cause Notice (SCN) was issued prior to...
![Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Contract-Professional-Receipts-Reflected-Form-Rightly-Offered-Presumptive-Tax-ITAT-taxscan.jpg "Contract/Professional Receipts Reflected in Form 26AS Rightly Offered under Presumptive Tax: ITAT deletes Addition [Read Order]")
![Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Death-of-Noticee-Initiation-of-Proceeding-Income-Tax-Act-Income-Tax-Calcutta-High-Court-Calcutta-HC-set-aside-the-Assessment-Order-Assessment-Order-Taxscan.jpg "Death of Noticee before Initiation of Proceeding u/s 148A(b) of Income Tax Act: Calcutta HC set aside the Assessment Order [Read Order]")
![Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Due-date-for-Payment-Payment-of-PF-ESI-Payment-PF-Public-Holiday-Payment-of-PF-ESI-on-Public-Holiday-disallowance-ITAT-taxscan.jpg "Due date for Payment of PF/ESI on Public Holiday shall not result in Disallowance: ITAT sets aside Order of CIT(A) [Read Order]")
![Relief of Vodafone: Delhi HC Quashes Assessment Order passed by AO on ground of Non Consideration of Proper Evidence [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Relief-Vodafone-Delhi-HC-Assessment-AO-Non-Consideration-Proper-Evidence-TAXSCAN.jpg "Relief of Vodafone: Delhi HC Quashes Assessment Order passed by AO on ground of Non Consideration of Proper Evidence [Read Order]")
Assessment Proceedings can't be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) held that the assessment proceedings cannot be initiated on fallacious assumptions, therefore, the order passed by the Commissioner of...
![Assessment Proceedings cant be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Assessment-Proceedings-Assessment-ITAT-ITAT-quashes-Order-of-CITA-Taxscan.jpg "Assessment Proceedings cant be initiated on Fallacious Assumptions: ITAT quashes Order of CIT(A) [Read Order]")
![No addition can be made on basis of Rejected Book of Account by Assessing Officer: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/book-of-account-Assessing-Officer-ITAT-addition-rejection-taxscan.jpg "No addition can be made on basis of Rejected Book of Account by Assessing Officer: ITAT [Read Order]")
Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]
The Income Tax Appellate Tribunal (ITAT), Chandigarh Bench has held that Cash Deposit shall not be treated as “Unexplained” under Section 144 read with Section 147 of Income Tax Act, 1961 without...
![Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Cash-Deposit-Not-Deemed-Unexplained-Income-Tax-Act-ITAT-affirms-Substantial-Justice-Fair-Play-taxscan.jpg "Cash Deposit Not Deemed Unexplained u/s 144 r/w 147 of Income Tax Act Without Reasonable Opportunity to Prove Source: ITAT affirms Substantial Justice & Fair Play [Read Order]")
Failure of Income Tax Dept to dispose Revision Application u/s 264 of I-T Act within 1 year: Delhi HC directs Disposal within 8 weeks [Read Order]
In a recent ruling, a Division Bench of Delhi High Court directed the Income Tax Officers not to take any coercive steps till the disposal of the pending revision application under section 264 of...
![Failure of Income Tax Dept to dispose Revision Application u/s 264 of I-T Act within 1 year: Delhi HC directs Disposal within 8 weeks [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Income-Tax-Dept-dispose-Revision-Application-Delhi-HC-Taxscan.jpg "Failure of Income Tax Dept to dispose Revision Application u/s 264 of I-T Act within 1 year: Delhi HC directs Disposal within 8 weeks [Read Order]")
Ex-parte Addition of Cash Deposit made in Bank during Demonetisation Period u/s 69A of I-T Act: ITAT directs Readjudication
The Hyderabad Bench of Income Tax Appellate Tribunal (ITAT) decided to give opportunity to the assessee to produce all the relevant documents before the Assessing Officer (AO) for fact verification...
Chronic Disease Resulted in Ex parte Assessment and Ex parte Appellate Order: ITAT Directs Denovo Adjudication [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has directed for denovo adjudication on finding that chronic disease of the assessee had resulted in ex parte assessment and ex parte appellate...
![Chronic Disease Resulted in Ex parte Assessment and Ex parte Appellate Order: ITAT Directs Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/Chronic-Disease-Resulted-in-Ex-parte-Assessment-and-Ex-parte-Appellate-Order-Chronic-Disease-Resulted-in-Ex-parte-Assessment-Ex-parte-Appellate-Order-TAT-Directs-Denovo-Adjudication-ITAT-taxscan-.jpg "Chronic Disease Resulted in Ex parte Assessment and Ex parte Appellate Order: ITAT Directs Denovo Adjudication [Read Order]")
ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]
The Ahmedabad bench of the Income Tax Appellate Tribunal (ITAT) recently quashed an ex-parte order due to the non-service of notice and granted the assessee the opportunity of hearing. The...
![ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/05/ITAT-ITAT-quashes-Ex-parte-Order-Ex-parte-Order-Non-Service-of-Notice-Assessee-Opportunity-of-Hearing-Notice-Assessee-Opportunity-of-Hearing-taxscan.jpg "ITAT quashes Ex-parte Order due to Non-Service of Notice, grants Assessee Opportunity of Hearing [Read Order]")