The ITAT noted that the assessment order and subsequent appellate proceedings were conducted without adequate representation from the assessee, resulting in an ex-parte decision. Observing the need ...

In the appeal, Usha Dhamala’s representative argued that the AO had failed to consider her exemption claim despite providing the necessary certificate. The ITAT found merit in the appeal, agreeing ...

1. Since the respondents are duly represented by learned counsels let a reply be filed on the writ petition within a period ...

Deputy Director, the Orissa High Court addressed a challenge to a show cause notice (SCN) issued under Section 74 of the ...

ITO, the ITAT Kolkata addressed the addition of ₹4.82 crore as unexplained cash credit under Section 147 of the Income Tax Act for Assessment Year 2013-14. The case arose from information received by ...

The instant appeals filed by the assessee pertaining to the Assessment Years (in short ‘AY’) 2018-19, 2019-20 & 2020-21 are directed against separate orders passed u/s 263 of the Income Tax Act, 1961 ...

The CIT (A) upheld the AO’s action but directed the AO to correct the figure of the cash deposits. The taxpayer, dissatisfied with the decision, appealed to the ITAT. The counsel for the assessee ...

Considering these points, the ITAT directed the CIT (A) to reconsider the penalty appeal in conjunction with the quantum appeal. It emphasized that the penalty appeal should only be decided after the ...

In the case of Sahjanand Medical Technologies Ltd. Vs C.C.-Ahmedabad, the CESTAT Ahmedabad addressed the appeal against the enhancement of the valuation of goods cleared from an SEZ unit to the DTA.

Considering the circumstances, the ITAT dismissed the appeal as withdrawn, with the condition that the appeal could be reinstated if the application under the Vivad Se Vishwas Scheme was not accepted.

ITAT held that In the present case, the assessee’s pregnancy and associated difficulties are considered as a valid reason for inability to submit these documents earlier and we find that these new ...

In Namtech Electronic Devices Ltd Vs ITO (ITAT Bangalore), the Income Tax Appellate Tribunal (ITAT) addressed an appeal filed by the assessee against the order of the Commissioner of Income Tax (CIT(A ...