Day: June 25, 2023
👍👍👍👍👍👍👍Order u/s 148A(d) of Income Tax Act is not final Assessment Order, no Income Tax Demand arises: Calcutta HC
Read More: https://www.taxscan.in/order-u-s-148ad-of-income-tax-act-is-not-final-assessment-order-no-income-tax-demand-arises-calcutta-hc/289299/ Clipped from: https://www.taxscan.in/order-u-s-148ad-of-income-tax-act-is-not-final-assessment-order-no-income-tax-demand-arises-calcutta-hc/289299/ The Calcutta High Court in a recent decision observed that the order under Section 148A(d) of the Income Tax Act, 1961 is
Show Cause Notice to Wrong Address Violates Natural Justice Principle
https://taxguru.in/service-tax/show-cause-notice-wrong-address-violates-natural-justice-principle.html Clipped from: https://taxguru.in/service-tax/show-cause-notice-wrong-address-violates-natural-justice-principle.html M. Pandidurai Vs Commissioner of GST & Central Excise (CESTAT Chennai) Introduction: In the recently concluded case of M. Pandidurai Vs Commissioner of
Assessing Officer Cannot Withdraw or Modify or Substitute Assessment Order Passed u/s 143(3) with another Assessment Order: ITAT
Clipped from: https://www.taxscan.in/assessing-officer-cannot-withdraw-or-modify-or-substitute-assessment-order-passed-u-s-1433-with-another-assessment-order-itat/291046/ The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer (AO) could not withdraw or modify or substitute assessment order
Mistake Apparent from Record U/s 254(2) of Income Tax Act could be corrected by Tribunal: ITAT allows Rectification Application
Clipped from: https://www.taxscan.in/mistake-apparent-from-record-u-s-2542-of-income-tax-act-could-be-corrected-by-tribunal-itat-allows-rectification-application/290934/ The Raipur bench of the Income Tax Appellate Tribunal (ITAT) held that the mistakes that are apparent from the records under Section 254(2) of
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