![Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]](https://images.taxscan.in/h-upload/2025/08/14/500x300_2076755-legal-representative-income-tax-portal-itat-section-147-taxscan.webp "Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]")
Legal Representative Updation on Death of Assessee on Income Tax Portal is Sufficient Intimation of Death: ITAT Rules Section 147 Proceedings Void Ab Initio [Read Order]
The Income Tax Appellate Tribunal (ITAT), Bangalore Bench, has held that once the death of an assessee and the particulars of the legal representative...
![Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition [Read Order]](https://images.taxscan.in/h-upload/2025/08/12/250x150_2075924-writ-petition-taxscan.webp "Challenge on Income Tax Demand Based on assessment u/s 147 Not Maintainable before HC: Orissa HC dismisses Writ Petition [Read Order]")
![Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/07/31/250x150_2071593-email-notice-email-notice-sent-to-id-not-cited-in-form-35-email-notice-sent-to-id-taxscan.webp "Email Notice Sent to ID Not Cited in Form 35: ITAT Remits Matter Noting Sufficient Cause for Non-Compliance [Read Order]")
![Bogus Purchase Addition Restricted to 12.5% Gross Profit: ITAT Upholds CIT(A)’s Order, Citing Judicial Precedent [Read Order]](https://images.taxscan.in/h-upload/2025/07/30/250x150_2070917-bogus-purchase-addition-taxscan.webp "Bogus Purchase Addition Restricted to 12.5% Gross Profit: ITAT Upholds CIT(A)’s Order, Citing Judicial Precedent [Read Order]")
![S. 148A Notice Must Be Issued Before S. 147 Order: Jharkhand HC Quashes Order, Finds Lapse by Income Tax Dept [Read Order]](https://images.taxscan.in/h-upload/2025/06/26/250x150_2054677-notice-site-img.webp "S. 148A Notice Must Be Issued Before S. 147 Order: Jharkhand HC Quashes Order, Finds Lapse by Income Tax Dept [Read Order]")
SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]
The Calcutta High Court dismissed the challenge against the order passed under section 144 B of the Income Tax Act, 1961, on the availability of statutory remedy. The bench found that the show cause...
![SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]](https://images.taxscan.in/h-upload/2025/06/24/500x300_2053989-scn-income-tax-act-accountant-calcutta-hc-statutory-remedy-taxscan.webp "SCN issued under Income Tax Act due to Failure on part of Accountant: Calcutta HC Dismisses Challenge Against order passed u/s 144 B on availability of Statutory Remedy [Read Order]")
ITAT Remands Case in Reassessment Dispute after Assessee Seeks Fresh Opportunity, Imposes Cost for Non-Compliance [Read Order]
The Ahmedabad Bench of the Income Tax Appellate Tribunal (ITAT) remanded a reassessment matter involving the assessee, Naimishbhai Kantibhai Patel, to the file of the Assessing Officer (AO) for de...
![ITAT Remands Case in Reassessment Dispute after Assessee Seeks Fresh Opportunity, Imposes Cost for Non-Compliance [Read Order]](https://images.taxscan.in/h-upload/2025/06/12/500x300_2042833-itat-itat-ahmedabad-reassessment-taxscan.webp "ITAT Remands Case in Reassessment Dispute after Assessee Seeks Fresh Opportunity, Imposes Cost for Non-Compliance [Read Order]")
Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]
The Lucknow Bench of the Income Tax Appellate Tribunal (ITAT) has remanded a case involving an addition of Rs. 1,90,90,465 back to the Assessing Officer (AO) for fresh adjudication, citing the...
![Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Income-Tax-Notices-ITAT-TAXSCAN.jpg "Non Compliance to Income Tax Notices Due to working in Saudi Arabia: ITAT Remands Rs.1.90 Cr Matter for Fresh Adjudication [Read Order]")
No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]
The Delhi High Court, quashed a series of reassessment notices issued under Section 148 of the Income Tax Act, 1961 as there was not tangible evidence to prove GE Steam Power and its other group of...
![No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Delhi-High-court-GE-Steam-Power-TAXSCAN.jpg "No Tangible Evidence to Prove GE Steam Power has PE in India: Delhi HC sets aside Reassessment Notices [Read Order]")
Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]
The Rajkot Bench of the Income Tax Appellate Tribunal (ITAT) has condoned a 98-day delay in filing an appeal and remanded the matter to the Assessing Officer (AO) for fresh adjudication, emphasizing...
![Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Filing-Appeal-ITAT-TAXSCAN.jpg "Substantial Justice Over Technicalities: ITAT Condones 98 Days Delay in Filing Appeal Citing Taxpayer’s Illiteracy [Read Order]")
Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]
The Calcutta High Court has held that notice issued under section 148 of the Income Tax Act, 1961 cannot be challenged through writ petition after the final assessment order. Kesoram Industries...
![Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/Calcutta-High-Court-Income-tax-Section-148-of-Income-Tax-Act-TAXSCAN.jpg "Notice Issued u/s 148 of Income Tax Act cannot be Challenged through Writ Petition After Passing of Assessment Order: Calcutta HC [Read Order]")
Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]
The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) quashed the reassessment proceedings against the legal heir of a deceased CFO, ruling that the reopening of assessment under Section 147 of...
![Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]](https://www.taxscan.in/wp-content/uploads/2025/05/ITAT-Income-Tax-Appellate-Tribunal.jpg "Mere Mention of Sale and Estimated Gain, No Tangible Material Linking Deceased CFO to Escaped Income: ITAT Invalidates Reopening [Read Order]")