![Bombay HC directs Disciplinary Action against AO as no Order passed on Rectification Application under Income Tax Act for Six Years [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/State-Tax-Officer-jurisdiction-Issue-Communication-GST-Act-Bombay-HC-Writ-Petition-STO-Communication-TAXSCAN.jpeg "Bombay HC directs Disciplinary Action against AO as no Order passed on Rectification Application under Income Tax Act for Six Years [Read Order]")
Bombay HC directs Disciplinary Action against AO as no Order passed on Rectification Application under Income Tax Act for Six Years [Read Order]
The Bombay High Court directed disciplinary action against the Assessing Officer ( AO ) as no order was passed on the rectification application under...
![Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/Delhi-High-Court-Delhi-HC-Income-Tax-Act-Income-Tax-Income-Tax-Act-Section-2206-Arbitrary-tax-refund-adjustment-Taxscan.jpg "Proceeding to Adjust Demand against Available Refunds without Considering Application u/s 220(6) of Income Tax Act is Arbitrary: Delhi HC [Read Order]")
![ITAT directs to Rectify Assessment Order passed u/s 143(3)of Income Tax Act regarding 80P deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/03/ITAT-ITAT-Bangalore-Income-Tax-Deduction-TAXSCAN.jpg "ITAT directs to Rectify Assessment Order passed u/s 143(3)of Income Tax Act regarding 80P deduction [Read Order]")
![Credit of Foreign Tax Cannot be denied for Not Filing Form 67 within Due Date of ITR u/s 139 (1) of Income Tax Act: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/Credit-Foreign-Tax-Not-Filing-Form-67-Due-Date-ITR-itat-taxscan.jpg "Credit of Foreign Tax Cannot be denied for Not Filing Form 67 within Due Date of ITR u/s 139 (1) of Income Tax Act: ITAT [Read Order]")
![Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/01/Belated-ESI-deposit-ITAT-Raipur-Belated-EPF-deposite-Exemption-for-delayed-deposit-of-ESI-Deduction-for-ESI-delayed-deposite-ESI-EPF-taxscan.jpg "Belated deposit of ESI/EPF: ITAT allows exemption under section 154 of Income Tax Act [Read Order]")
![Delhi HC orders Income Tax department to grant hearing to Ester Industries Ltd [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Delhi-High-Court-Income-Tax-department-Ester-Industries-Ltd-Capital-loss-claim-Court-decision-on-tax-correction-Assessee-rights-taxscan.jpg "Delhi HC orders Income Tax department to grant hearing to Ester Industries Ltd [Read Order]")
No need to get Accounts Audited when Gross Business Receipts is less than Rs.1.00 Crore as prescribed u/s 44AB: ITAT allows Appeal by Treating ITR as Valid [Read Order]
The Jaipur bench of the Income Tax Appellate Tribunal (ITAT) allowed the appeal of the assessee by treating the Income Tax return (ITR) as valid and held that there is no need to audit the accounts...
![No need to get Accounts Audited when Gross Business Receipts is less than Rs.1.00 Crore as prescribed u/s 44AB: ITAT allows Appeal by Treating ITR as Valid [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/12/Accounts-Audited-Gross-Business-Receipts-Business-Receipts-ITAT-allows-Appeal-by-Treating-ITR-as-Valid-Income-Tax-Appellate-Tribunal-Income-Tax-return-TAXSCAN.jpg "No need to get Accounts Audited when Gross Business Receipts is less than Rs.1.00 Crore as prescribed u/s 44AB: ITAT allows Appeal by Treating ITR as Valid [Read Order]")
Recovery towards TAS cannot be made on Deductee when Deductor Is undergoing CIRP: Delhi HC [Read Order]
The Delhi High Court observed that the recovery towards tax at source (TAS) cannot be made on deductee when deductor Is undergoing Corporate Insolvency Resolution Process (CIRP). This application...
Recovery Proceeding under the Income Tax Act must be Against Deductor When fails to pay TAS to Government: Delhi HC [Read Order]
The Delhi High Court has held that recovery proceedings under Income Tax Act, 1961 must be against the deductor when fails to pay Tax at Source (TAS) to the Government. It was made clear that no...
![Recovery Proceeding under the Income Tax Act must be Against Deductor When fails to pay TAS to Government: Delhi HC [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/11/Recovery-Proceeding-Income-Tax-Act-Income-Tax-Tax-income-tax-news-tax-news-Deductor-taxscan.jpg "Recovery Proceeding under the Income Tax Act must be Against Deductor When fails to pay TAS to Government: Delhi HC [Read Order]")
Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]
The Gujarat High Court grants relief to Mastek Limited, and observed that challenge to notice under Section 154 of the Income Tax Act, 1961 is maintainable under Article 226 of the Constitution of...
![Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/notice-Income-Tax-Act-Income-Tax-Constitution-of-India-Gujarat-HC-taxscan.jpg "Challenge to notice u/s 154 of Income Tax Act is Maintainable under Article 226 of Constitution of India: Gujarat HC grants Relief to Mastek Limited [Read Order]")
Excess interest paid to partners due to mistake in Tax Audit Report: ITAT directs Readjudication [Read Order]
The Income Tax Appellate Tribunal (ITAT), Mumbai bench, while observing that excess interest paid to the partners of the firm was due to a mistake in the Tax audit report, directed it for...
![Excess interest paid to partners due to mistake in Tax Audit Report: ITAT directs Readjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Excess-interest-paid-to-partners-mistake-in-Tax-Audit-Report-ITAT-Readjudication-taxscan.jpg "Excess interest paid to partners due to mistake in Tax Audit Report: ITAT directs Readjudication [Read Order]")
Advance Payment for Purchase of Land and Deposit in Capital Gain Scheme Account Established: ITAT Dismisses Income Tax Dept's Appeal [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) held that advance payment made for the purchase of land stand establish as the same was through a banking channels and the bank certificate of...
![Advance Payment for Purchase of Land and Deposit in Capital Gain Scheme Account Established: ITAT Dismisses Income Tax Depts Appeal [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Advance-Payment-for-Purchase-of-Land-Deposit-in-Capital-Gain-Scheme-Account-Established-Advance-Payment-TAXSCAN.jpg "Advance Payment for Purchase of Land and Deposit in Capital Gain Scheme Account Established: ITAT Dismisses Income Tax Depts Appeal [Read Order]")