Where no mandatory Draft Order is passed, the Faceless Assessment is Quashed- Bombay HiC
The Bombay high Court in its latest judgement in the case of Chander Arjandas Manwani Vs The National Faceless Assessment...
Not passing a separate order for disposing off the objections of the assessee is a clear violation of law laid...
M/s Admach Auto Limited vs DCIT ITA No. 9543/Del/2019 Pronounced on 18th December, 2020 The hon’ble ITAT Delhi, in a...
Mentioning of wrong section and wrong facts in the reasons recorded for reopening of the assessment u/s 148 made the...
Maheshwari Roller Flour Mills Pvt. Ltd. vs. ITO ITA No. 4257/Del/2019 Pronounced on 17.12.2020 In the recent judgment by the...
Where a company has been dissolved, such dissolution may be set aside within a period of two years from the...
Action ISPAT And Power Pvt. Ltd. vs. Shyam Metalics and Energy Ltd. Civil Appeal No. 4042-4043 of 2020 Pronounced on...
For the imposition of penalty u/s 271(1)(c) of the Act either concealment of particulars of income or furnishing inaccurate particulars...
M/s Aryahi Buildwell Pvt Ltd. vs ACIT ITA No. 139/Del/2017 Pronounced on 16.12.2020 In the recent case, it was observed...
CIT(A) cannot enhance the assessment on the matter which is not arising out of the assessment proceedings – ITAT Delhi
Saravjit Bhatia vs. ITO ITA No. 7155/Del/2019, Pronounced on 16th December, 2020 In the recent case, the Hon’ble Delhi ITAT...
Where the Petitioner fails to acknowledge the complete details during the search procedure of “Primary Persons”, the same can be...
Shilpa Chowdhary vs. Principal Director of Income Tax (Investigation) W.P.(C) 5207/2020 & CM Appl 18787/2020 dated 07.12.2020 In short In...
the provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL – ITAT...
The provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL. However, Ld....
Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment...
It is found that before service of notice under section 142(1), assessee had already expired. His legal heirs did not...
Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities...
During the assessment proceedings, the Assessee fails to provide confirmation of 04 creditors and the AO added the whole amount...