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![ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Mumbai-Condonation-of-Delay-Return-of-Income-Readjudication-Income-Tax-Filing-income-tax-return-Income-tax-return-taxscan.jpg "ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]")
ITAT directs Re adjudication in respect of Condonation of Delay in filing of Return of Income u/s 153A of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, directed readjudication in respect of condonation of delay in filing the return of income...
![Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/06/Assessment-Proceedings-Framed-by-Quoting-Wrong-Section-Jurisdiction-ITAT-Declares-Assessment-Void-ab-intio-TAXSCAN.jpg "Assessment Proceedings Framed by Quoting Wrong Section on Jurisdiction : ITAT Declares Assessment order as Void ab-intio [Read Order]")
![Filing of Income Tax Return of Company being Director but failure to file individual ITR:Â Mumbai Sessions Court confirms conviction u/s 276CC of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/02/Income-Tax-Return-ITR-Mumbai-Sessions-Court-Income-Tax-Act-TAXSCAN.jpg "Filing of Income Tax Return of Company being Director but failure to file individual ITR:Â Mumbai Sessions Court confirms conviction u/s 276CC of Income Tax Act [Read Order]")
![No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/09/incriminating-materials-Delhi-high-court-taxscan.jpg "No Section 153A Addition can be made in absence of Incriminating Materials found, Seized at the Time of Search: Delhi High Court [Read Order]")
![Penalty shall not be levied merely on Technical Reasons: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2021/04/Penalty-Technical-Reasons-ITAT-Taxscan.jpg "Penalty shall not be levied merely on Technical Reasons: ITAT [Read Order]")
![No Capital Gain Tax on Amount Received by Retiring Partner: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2017/09/Capital-Gain-Taxscan.jpg "No Capital Gain Tax on Amount Received by Retiring Partner: ITAT [Read Order]")
![Order passed by AO in absence of valid search is bad in law: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2018/01/Assessing-Officer-ITAT-Taxscan.jpg "Order passed by AO in absence of valid search is bad in law: ITAT [Read Order]")
Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]
The Kolkata bench of the Income Tax Appellate Tribunal, in a recent case, held that assessment under section 153A of the Income Tax Act, 1961 cannot be completed without citing any “incriminatory...
![Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]](https://www.taxscan.in/wp-content/uploads/2016/09/ITAT-Kolkata-TaxScan.jpg "Assessment u/s 153A must be based on ‘Incriminatory Materials’ found during the Search: ITAT Kolkata [Read Order]")