![Issuance of Notice in Name of Dead Person is not Valid: ITAT directs AO to quash Assessment Order u/s 143 (3) of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/05/Issuance-of-Notice-Dead-Person-ITAT-AO-Assessment-Order-Income-Tax-Act-taxscan.jpg "Issuance of Notice in Name of Dead Person is not Valid: ITAT directs AO to quash Assessment Order u/s 143 (3) of Income Tax Act [Read Order]")
Issuance of Notice in Name of Dead Person is not Valid: ITAT directs AO to quash Assessment Order u/s 143 (3) of Income Tax Act [Read Order]
The Income Tax Appellate Tribunal ( ITAT ) has directed the Assessing Officer ( AO ) to quash the assessment order issued under Section 143(3) of the...
![AO denies to grant Section 54F Deduction to LTCG from Sale of Inherited Jewellery: ITAT allows Deduction [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/04/ITAT-ITAT-Bangalore-Income-Tax-Sale-of-Inherited-Jewellery-TAXSCAN.jpg "AO denies to grant Section 54F Deduction to LTCG from Sale of Inherited Jewellery: ITAT allows Deduction [Read Order]")
![ITAT allows Deduction on Investment made for Mosque constructed used for Religious purposes in Residential Property u/s 54F of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2024/02/ITAT-ITAT-Hyderabad-Income-Tax-Income-Tax-deduction-for-mosque-construction-Deduction-TAXSCAN.jpg "ITAT allows Deduction on Investment made for Mosque constructed used for Religious purposes in Residential Property u/s 54F of Income Tax Act [Read Order]")
![ITAT Annual Digest 2023 [Part 8]](https://www.taxscan.in/wp-content/uploads/2024/01/ITAT-Part-8.jpg "ITAT Annual Digest 2023 [Part 8]")
Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]
The Hyderabad bench of the Income Tax Appellate Tribunal (ITAT) held that the capital gain deduction under Section 54F of the Income Tax Act, 1961 cannot be allowed without holding flats for a...
![Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Capital-Gain-Deduction-54F-of-Income-Tax-Act-allowed-without-holding-Flats-for-a-minimum-ITAT-TAXSCAN.jpg "Capital Gain Deduction u/s 54F of Income Tax Act cannot be allowed without holding Flats for a minimum period of 3 years: ITAT [Read Order]")
Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]
The Delhi Bench of Income Tax Appellate Tribunal (ITAT) restored the matter to the file of the Assessing Officer (AO) for verification and examination to allow claim of capital gain deduction under...
![Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/10/Claim-of-Capital-Gain-Claim-Capital-Gain-Deduction-Income-Tax-Act-Income-Tax-Residence-Unit-ITAT-AO-taxscan.jpg "Claim of Capital Gain Deduction u/s 54 of Income Tax Act towards Purchase of Two Adjacent and Joint Flats for the Purpose of one Residence Unit: ITAT Restores Matter to AO for Verification [Read Order]")
Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) held that purchasing of residential house property before due date for filing return of Income makes assessee eligible for deduction...
![Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/09/Capital-gain-Capital-gain-deduction-deduction-residential-house-purchase-of-residential-house-ITAT-taxscan.jpg "Capital gain deduction u/s 54F allowable when purchase of residential house is made before due date for filing of return u/s 139(1): ITAT [Read Order]")
Capital Gain Deduction u/s 54F of Income Tax Act cannot be Denied due to Failure of Assessee to Furnish Complete Details: ITAT Restores Matter to CIT (E) [Read Order]
The Chennai Bench of Income Tax Appellate Tribunal (ITAT) set aside the appellate order and remitted the matter back to the file of the Commissioner of Income Tax (Appeals) [CIT (A)] for...
![Capital Gain Deduction u/s 54F of Income Tax Act cannot be Denied due to Failure of Assessee to Furnish Complete Details: ITAT Restores Matter to CIT (E) [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Gain-Deduction-Income-Tax-Act-Denied-Failure-Assessee-Furnish-ITAT-TAXSCAN.jpg "Capital Gain Deduction u/s 54F of Income Tax Act cannot be Denied due to Failure of Assessee to Furnish Complete Details: ITAT Restores Matter to CIT (E) [Read Order]")
Failure of AO to Convert Limited Scrutiny into Complete Scrutiny: ITAT deletes Disallowance u/s 54 of Income Tax Act [Read Order]
The Bangalore Bench of Income Tax Appellate Tribunal (ITAT) held that no steps has been taken by the Assessing Officer (AO) to convert the limited scrutiny into complete scrutiny and hence has...
![Failure of AO to Convert Limited Scrutiny into Complete Scrutiny: ITAT deletes Disallowance u/s 54 of Income Tax Act [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Failure-AO-Failure-of-AO-Scrutiny-Failure-of-AO-to-Convert-Limited-Scrutiny-into-Complete-Scrutiny-ITAT-taxscan-1.jpg "Failure of AO to Convert Limited Scrutiny into Complete Scrutiny: ITAT deletes Disallowance u/s 54 of Income Tax Act [Read Order]")
Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]
The Income Tax Appellate Tribunal (ITAT) Delhi Bench held that capital gain exemption should not be denied on residential houses constructed on small areas of land. The assessee , Girish Mohan,...
![Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/08/Capital-Gain-exemption-Denied-on-Residential-house-constructed-Residential-house-constructed-Small-Area-of-Land-Land-ITAT-Income-Tax-taxscan.jpg "Capital Gain Exemption shall not be Denied on Residential House Constructed on Small Area of Land: ITAT [Read Order]")
Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]
The Chennai bench of the Income Tax Appellate Tribunal (ITAT) directed the assessing officer to re-adjudicate the rejection of the claim of deduction under section 54F of the Income Tax Act,1961...
![Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]](https://www.taxscan.in/wp-content/uploads/2023/07/Claim-of-Deduction-Deduction-without-Obtaining-any-Evidence-for-Proof-of-Construction-done-Evidence-Proof-of-Construction-done-ITAT-Directs-Re-adjudication-ITAT-Re-adjudication-Taxscan.jpg "Claim of Deduction u/s 54F Rejected by AO without Obtaining any Evidence for Proof of Construction done: ITAT Directs Re-adjudication [Read Order]")