Tag Archive: quashed

Series: Notice u/s 148 recd. What to do Check list: point first : Pls see the date and time of digitally signing of the Ld. AO and digitally granting of approval by the Prescribed Authority. HIGH COURT OF ALLAHABAD decided on SEPTEMBER 8, 2022

Series: Notice u/s 148 recd. What to do Check list: point first : Pls see the date and time of digitally signing of the Ld. AO and digitally granting of approval by the Prescribed Authority. HIGH COURT OF ALLAHABAD decided…
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147, 148, 148 Series, 151, Allahbad high court, In Favour of Assessee

September 26, 2022

Question : Is Penalty under Section 271E is permissible in the absence of regular assessment framed against the assessee by the Revenue? ITAT – Ahmedabad in the case of Vijayaben G Zalavadia, … vs The Jt. Cit, Gandhinagar on 11 May, 2022. Answer: Penalty Quashed.

Question : Is Penalty under Section 271E is permissible in the absence of regular assessment framed against the assessee by the Revenue? ITAT – Ahmedabad in the case of Vijayaben G Zalavadia, … vs The Jt. Cit, Gandhinagar on 11 May, 2022….
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271E, Ahmedabad Tribunal, AY 2010-11, AY 2011-12, AY 2012-13, AY 2013-14, AY 2014-15, AY 2015-16, AY 2016-17, In Favour of Assessee

Can show cause notice be called the draft assessment order. as required under sub clause (xvi) of sub Section (1) of Section 144B?

Shreeji Investment & Advisory Services Vs National Faceless Assessment Centre (Bombay High Court) Appeal Number : Writ Petition (L) No. 13235 of 2021 Date of Judgement/Order : 25/10/2021 Related Assessment Year : Courts : Bombay High Court Can show cause…
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144B, 144B(1), 144B(1)( (xvi), Bobmay High Court, In Favour of Assessee

November 1, 2021

Consequences of absence of the notice u/s. 143(2) of the Act before framing the assessment order? Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021. Section 148: Consequences of granting approval by CIT in a mechanical manner by putting only “Yes”. Answer order liable to to be quashed. RAM NIWAS JAIN vs.ITO. ITAT DELHI on 07-Jan-2021.

RAM NIWAS JAIN vs. INCOME TAX OFFICER IN THE ITAT DELHI BENCH ‘SMC’ H. S. SIDHU, JM. ITA NOS. 6908 & 6909/DEL/2019 07-Jan-2021 Section 147, 148, 143(2) AY 2010-11 Decision in favour of:Assessee Consequences of absence of the notice u/s….
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142(1), 143(3), 147, 148, AY 2010-11, Delhi Tribunal, In Favour of Assessee

January 12, 2021