![Non-Cooperation of Tax Consultant in Furnishing Details of Investment in Property: ITAT orders Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Tax-Non-Cooperation-Tax-Consultant-Non-Cooperation-of-Tax-Consultant-ITAT-taxscan-1.jpg "Non-Cooperation of Tax Consultant in Furnishing Details of Investment in Property: ITAT orders Fresh Adjudication [Read Order]")
Non-Cooperation of Tax Consultant in Furnishing Details of Investment in Property: ITAT orders Fresh Adjudication [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) held that non-cooperation of assessee's Tax consultant in furnishing details of...
![Non-reply to Notice due to miscommunication between assessee and Tax Consultant: ITAT directs CIT(A) Denovo Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Non-reply-to-notice-notice-miscommunication-assessee-Tax-Consultant-ITAT-taxscan.jpg "Non-reply to Notice due to miscommunication between assessee and Tax Consultant: ITAT directs CIT(A) Denovo Adjudication [Read Order]")
![No Re-assessment Proceeding u/s 147 of Income Tax Act can be Initiated by AO Without any Tangible Material Showing Escape of Income: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/No-Re-assessment-Proceeding-Initiated-by-AO-Tangible-Material-Showing-Escape-of-Income-ITAT-Income-Tax-Tangible-Material-Escape-of-Income-taxscan.jpg "No Re-assessment Proceeding u/s 147 of Income Tax Act can be Initiated by AO Without any Tangible Material Showing Escape of Income: ITAT [Read Order]")
![AO Failed to Record Reason for Escape of Income due to Non-disclosure of Materials Facts by Assessee u/s 147 of Income Tax Act: ITAT Quashes Re-Assessment [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/AO-Income-AO-Failed-to-Record-Reason-for-Escape-of-Income-Non-disclosure-of-Materials-Facts-by-Assessee-taxscan.jpg "AO Failed to Record Reason for Escape of Income due to Non-disclosure of Materials Facts by Assessee u/s 147 of Income Tax Act: ITAT Quashes Re-Assessment [Read Order]")
![Partnership Firm not entitled to Tax Deduction on LTCG u/s 48(i) of Income Tax Act for Mortgaging Property as Collateral Security: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Partnership-Firm-not-entitled-to-Tax-Deduction-on-LTCG-Income-Tax-Act-Tax-Deduction-on-LTCG-Mortgaging-Property-Collateral-Security-ITAT-Tax-Deduction-Partnership-Firm-taxscan.jpg "Partnership Firm not entitled to Tax Deduction on LTCG u/s 48(i) of Income Tax Act for Mortgaging Property as Collateral Security: ITAT [Read Order]")
Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]
The Indore bench of the Income Tax Appellate Tribunal (ITAT) held that the mere mistake in form 35 does not result in a deficient appeal hence allowed one more opportunity to the assessee to rectify...
![Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Mere-Mistake-Appeal-Mere-Mistake-in-Form-35-does-not-result-in-Deficient-Appeal-ITAT-taxscan.jpg "Mere Mistake in Form 35 does not result in Deficient Appeal: ITAT grants another Opportunity to rectify Mistake [Read Order]")
No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that as per provisions of 3rd proviso to Section 147 of the Income Tax Act, 1961, the Assessing Officer (AO) may assessee or...
![No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reassessment-Subject-Matter-of-Appeal-Appeal-Appellate-Authority-ITAT-Income-Tax-taxscan.jpg "No scope for Reassessment on issue which is Subject Matter of Appeal before Appellate Authority: ITAT [Read Order]")
Calcutta HC Dismisses Writ Petition as no Objection filed before AO against Assessment Order u/s 147 of Income Tax Act [Read Order]
The Calcutta High Court dismissed a writ petition as no objection filed before the Assessing Officer (AO) against an assessment order passed under Section147 of Income Tax Act, 1961. By the writ...
![Calcutta HC Dismisses Writ Petition as no Objection filed before AO against Assessment Order u/s 147 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Calcutta-HC-Writ-Petition-Objection-filed-AO-Assessment-Income-Tax-Act-TAXSCAN.jpeg "Calcutta HC Dismisses Writ Petition as no Objection filed before AO against Assessment Order u/s 147 of Income Tax Act [Read Order]")
Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]
In a major decision a Single Judge Bench of the Calcutta High Court observed that the writ jurisdiction of a Constitutional Court cannot be Invoked when an order under Section 148A(d) of the Income...
![Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Writ-Jurisdiction-Income-Tax-Act-Final-Assessment-Calcutta-highcourt-TAXSCAN-1.jpg "Writ Jurisdiction cannot be Invoked when Order u/s 148A(d) Income Tax Act Culminated into Final Assessment Order: Calcutta HC [Read Order]")
Reopening Assessment u/s 147 of Income Tax Act Quoting Wrong PAN: Calcutta HC orders to Produce Relevant Records [Read Order]
The Calcutta High Court ordered to produce relevant records as reopening of assessment under Section 147 of the Income Tax Act, 1961 was made after quoting wrong PAN number. By the writ petition,...
![Reopening Assessment u/s 147 of Income Tax Act Quoting Wrong PAN: Calcutta HC orders to Produce Relevant Records [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Reopening-Assessment-Income-Tax-Act-Wrong-PAN-PAN-Calcutta-High-Court-orders-to-Produce-Relevant-Records-Calcutta-High-Court-Taxscan.jpg "Reopening Assessment u/s 147 of Income Tax Act Quoting Wrong PAN: Calcutta HC orders to Produce Relevant Records [Read Order]")
CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]
The Ahmedabad Bench of Income Tax Appellate Tribunal (ITAT) has directed re-adjudication taking cognizance of evidence as the Commissioner of Income Tax Appeals (CIT(A)) passed order not on merits. ...
![CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/CITA-Order-Merits-ITAT-Re-Adjudication-ITAT-Directs-Re-Adjudication-Cognizance-of-Evidences-Cognizance-ITAT-Directs-Re-Adjudication-taking-Cognizance-of-Evidences-Taxscan.jpg "CIT(A) passed Order not on Merits: ITAT Directs Re-Adjudication taking Cognizance of Evidences [Read Order]")
Bombay HC Quashes Assessment Notice u/s 148 Income Tax Act on Absence of Failure on part of assessee to Truly and Fully Disclose Material Fact [Read Order]
The Bombay High Court quashed assessment notice issued under Section 148 of the Income Tax Act, 1961 on absence of failure on the part of the assessee, Shree Realtors Private Limited, to truly and...
![Bombay HC Quashes Assessment Notice u/s 148 Income Tax Act on Absence of Failure on part of assessee to Truly and Fully Disclose Material Fact [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Bombay-HC-Quashes-Assessment-Notice-Income-Tax-Act-on-Absence-of-Failure-on-part-of-assessee-to-Truly-and-Fully-Disclose-Material-Fact-TAXSCAN.jpg "Bombay HC Quashes Assessment Notice u/s 148 Income Tax Act on Absence of Failure on part of assessee to Truly and Fully Disclose Material Fact [Read Order]")