Taxcharcha
Income TaxRecent Case Laws

Having regard to the manner in which the Assessing Officer has issued notice under section 274 r.w.s. 271(1)(c) of the Act without striking off the irrelevant words, the penalty proceedings show a non-application of mind by the Assessing Officer and is, thus, unsustainable.- ITAT Delhi

by Team Taxcharcha01033
M/S ADMACH AUTO LIMITED, ITA NO. 9543/DEL/2019

 

 

[docxpresso file=”https://taxcharcha.com/wp-content/uploads/2019/04/ITAT-Delhi-05.04.2019_2019-1.odt” comments=”true” SVG=”true”]

 

To Dowload , Shree Mahadev Cotex Vs ITO. ITA No. 6447/Del/2018

Related posts

Reliance by the AO on statements of third parties without giving the assessee an opportunity of cross-examination is a gross failure of the principles of natural justice and renders the assessment order a nullity -ITAT Delhi

Team Taxcharcha

Linking of Aadhaar with Bank accounts and mobile number is invalid – SC

Team Taxcharcha

That the return of notices issued under Section 133(6) unserved by the postal authorities is not sufficient to reach to the conclusion that sales to those parties are not genuine where the assesse has provided all the documentary evidence to prove genuineness of the sales. Further, disallowance on the ground of non-genuine sales cannot be a basis for addition u/s 68 of the Income Tax Act, 1961 – ITAT Delhi

Team Taxcharcha