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Search-Based Income Tax Reassessment Must Follow S. 153C, Not S. 147: ITAT

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has held that reassessment proceedings founded...

Dept. Can’t Challenge CIT(A)’s Jurisdiction After Dept. Allocates Appeal And AO Raises No Objection: ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the department’s...

No TDS Default For External Development Charges Paid To HUDA: Delhi High Court Quashes Tax Demand

The Delhi High Court has quashed an income tax order treating a developer as...

Charitable Services Need Not Be Free; S. 12A Registration Doesn’t Automatically Entitle Trust To 80G Approval: Delhi High Court

The Delhi High Court has held that charging a partial, subsidised or concessional amount...

Challenge To Retrospective S. 147A: Allahabad High Court Stays Income Tax Reassessment Over Rs. 4 Lakh Escaped Income

The Allahabad High Court’s Lucknow Bench has stayed reassessment proceedings for Assessment Year 2017–18...

Reassessment Without S. 143(2) Notice Invalid Despite Taxpayer’s Participation: Supreme Court

The Supreme Court has held that income tax reassessment proceedings are invalid when the...

CBDT Priority Circular Must Yield To Statute: Allahabad High Court Orders Disposal Of Pending Income Tax Appeals Within Three Months

The Allahabad High Court has directed the Commissioner of Income Tax (Appeals), National Faceless...

Income Tax Reassessment Based On Pre-April 2021 Search Material Can’t Bypass S. 153C: CIT(A) Quashes Political Donation Addition

The Commissioner of Income Tax (Appeals), through the National Faceless Appeal Centre (NFAC), has...

Income Tax Reassessment On Fresh Share Overvaluation Report Valid; No Change Of Opinion Without Earlier Finding: Supreme Court

The Supreme Court has upheld the reopening of income tax assessments based on a...

Irrigation Certificate and Electricity Bills Prove Agricultural Income: ITAT Deletes Unexplained Investment Addition

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has deleted an addition...

ITAT Grants Trust Another Chance to Obtain 12AB Registration and 80G Approval After Rajasthan Trust Registration Progress

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has given a charitable...

Cash Deposits From Recorded LPG Sales Can’t Be Treated as Unexplained Money Without Evidence: ITAT

The Jaipur Bench of the Income Tax Appellate Tribunal (ITAT) has upheld the deletion...

Latest articles

3 Days’ Notice Insufficient to Block GST ITC: Karnataka High Court Orders Release of Rs. 43.89 Lakh Credit

The Karnataka High Court has set aside an order blocking input tax credit (ITC)...

14 GST Changes From 1 November 2026

Businesses across hospitality, transport, e-commerce, agriculture and recycling will need to review their GST...

Search-Based Income Tax Reassessment Must Follow S. 153C, Not S. 147: ITAT

The Income Tax Appellate Tribunal (ITAT), Kolkata Bench, has held that reassessment proceedings founded...

Dept. Can’t Challenge CIT(A)’s Jurisdiction After Dept. Allocates Appeal And AO Raises No Objection: ITAT

The Pune Bench of the Income Tax Appellate Tribunal (ITAT) has dismissed the department’s...