Section 148 Notices sent as an attachment through emails, from the designated e-mail addresses of the JAOs, which do not bear the respective JAO’s Digital Signature Certificate (DSC) are valid.TAXSCAN

Clipped from: https://www.taxscan.in/dsc-not-mandatory-for-service-of-notice-u-s-148-delhi-high-court/208422/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=DSC By Manu Sharma A S – On October 2, 2022 10:44 am A division bench of Delhi High Court comprising Justice Manmohan and Justice Manmeet Pritam Singh Arora

Reopening notice can be issued under section 147 in relation to search and seizure.

Clipped from: https://www.taxscan.in/reopening-notice-can-be-issued-u-s-147-in-relation-to-search-and-seizure-itat/210168/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Re-opening%20Notice By Gayathri C.H – On October 7, 2022 10:44 am The Income Tax Appellate Tribunal “A” Bench, Mumbai, has while deciding upon two cross appeals filed by the assessee

Revised Income Tax Return filed not amount to Non-Filing of Return, Deny of Lower Tax Rate u/s 115BAA is not valid: ITAT

Clipped from: https://www.taxscan.in/revised-income-tax-return-filed-not-amount-to-non-filing-of-return-deny-of-lower-tax-rate-u-s-115baa-is-not-valid-itat/207861/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Revised%20Income%20Tax%20Return By Yogitha S. Yogesh – On September 28, 2022 10:52 am The Bangalore Bench of the Income Tax Appellate Tribunal (ITAT) has held that the revised return filed not amounts

Late Filing of Appeal on Advice from Consultant: ITAT refuses to Condone Delay of 807 days

Clipped from: https://www.taxscan.in/late-filing-of-appeal-on-advice-from-consultant-itat-refuses-to-condone-delay-of-807-days/209000/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Late%20Filing By Kalyani B Nair – On October 1, 2022 12:52 pm The Income Tax Appellate Tribunal (ITAT), Pune Bench refused to condone the delay of 807 days as there was

Manual Filing of Appeal due to Lack of Awareness regarding E-Filing procedures: ITAT restores matter to CIT for fresh adjudication

Clipped from: https://www.taxscan.in/manual-filing-of-appeal-due-to-lack-of-awareness-regarding-e-filing-procedures-itat-restores-matter-to-cit-for-fresh-adjudication/209065/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Manual%20Filing By Kalyani B Nair – On October 1, 2022 1:15 pm In an assessee friendly judgment, the Income Tax Appellate Tribunal (ITAT), Mumbai bench restored the matter to the file

Capital Gain Exemption u/s 54F allowable If Property in Question Found to be Commercial Nature: ITAT

Clipped from: https://www.taxscan.in/capital-gain-exemption-u-s-54f-allowable-if-property-in-question-found-to-be-commercial-nature-itat/208878/?utm_source=izooto&utm_medium=push_notifications&utm_campaign=Capital%20Gain%20Exemption By Gayathri C.H – On October 1, 2022 2:19 pm The Income Tax Appellate Tribunal ‘B’ Bench, Chennai, has while allowing an appeal filed by the Revenue, held that

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