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Delhi
26/04/2024

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Tag : #itat

Income Tax Latest Recent Case Laws

Not passing a separate order for disposing off the objections of the assessee is a clear violation of law laid down by the Hon’ble Apex Court in the case of GKN Driveshaft – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha01250
M/s Admach Auto Limited vs DCIT  ITA No. 9543/Del/2019 Pronounced on 18th December, 2020 The hon’ble ITAT Delhi, in a recent judgment, held that “the...
Income Tax Latest Recent Case Laws

Mentioning of wrong section and wrong facts in the reasons recorded for reopening of the assessment u/s 148 made the reassessment liable to be quashed – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha02162
Maheshwari Roller Flour Mills Pvt. Ltd. vs. ITO ITA No. 4257/Del/2019 Pronounced on 17.12.2020 In the recent judgment by the Hon’ble ITAT Delhi, it was...
Income Tax Latest Recent Case Laws

For the imposition of penalty u/s 271(1)(c) of the Act either concealment of particulars of income or furnishing inaccurate particulars of such income are since qua non – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0916
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 by the Hon’ble ITAT that...
Income Tax Latest Recent Case Laws

the provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL – ITAT Mumbai

Team Taxcharcha
by Team Taxcharcha0560
The provisions of Sec.2(22)(e) were not applicable since the payment was mere reimbursement of expenditure by M/s PHL. However, Ld. CIT(A) proceeded on wrong footing...
Income Tax Latest Recent Case Laws

Service of notice upon a dead person under section 142(1) would not authorise him to assume jurisdiction to pass assessment order on the Legal Representatives – ITAT Ahemdabad

Team Taxcharcha
by Team Taxcharcha01884
It is found that before service of notice under section 142(1), assessee had already expired. His legal heirs did not file return for this assessment...
Income Tax Income Tax Latest Recent Case Laws

Where the assessee provided all the confirmation of the creditors at the CIT(A) level, the orders of the lower authorities set aside and send back for reconsideration – ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0917
During the assessment proceedings, the Assessee fails to provide confirmation of 04 creditors and the AO added the whole amount of creditors to its income....
Income Tax Latest Recent Case Laws

Where assessment is framed without reference to any incriminating document or material found during search, the assessment is academic in nature- ITAT Delhi

Team Taxcharcha
by Team Taxcharcha0456
Where the CIT(A) decided the appeal that that no assessment could be framed under section 153A because no incriminating document was found during the course...