ITAT is a creation of the IT Act and not a constitutional ...

ITAT lacks jurisdiction to rule on the constitutional validity of Income Tax Act provisions, focuses on interpretation only.

May 13, 2013

Case Laws Income Tax AT

ITAT is a creation of the IT Act and not a constitutional authority. - It has to interpret the provisions of the - It cannot adjudicate upon constitutional validity or otherwise of any provision of the Income-tax Act. - AT

View Source

← Previous Next →

ITAT is a creation of the IT Act and not a constitutional ...

ITAT lacks jurisdiction to rule on the constitutional validity of Income Tax Act provisions, focuses on interpretation only.

May 13, 2013

Case Laws Income Tax AT

You may also like:

Validity of assessment framed u/s 143(3) by Non- jurisdictional ITO - Jurisdiction of AO based on income threshold / monetary limits as per the return of income - The...

The Appellate Tribunal (ITAT) considered the validity of proceedings u/s 153C, focusing on whether the satisfaction note recorded by the AO of the searched person was...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

The ITAT Kolkata examined the validity of reassessment proceedings based on "reasons to believe" u/s 147. The AO's reasons lacked independent application of mind, being...

The assessee claimed exemption/deduction u/s 54F on account of investing long-term capital gains in a new residential house. The PCIT disallowed the claim, considering...

The ITAT set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] granting relief to the assessee (anonymized party) on the ground that the matter was...

The key points covered in the summary are: Deemed rental income from flats owned by the assessee, allotted through a joint development agreement, was deleted by CIT(A)...

ITAT partly allowed assessee's appeal. On revenue recognition issue, ITAT held AO made due enquiries, no lack of enquiry, decided in favour of assessee. On disallowance...

The case involves determining the correct head of income u/s 69 and 115BB for an assessee family engaged in money lending business. The ITAT held that the undisclosed...

Non-disclosure of income from maintenance charges was challenged. The assessee followed the mercantile system of accounting, and non-receipt of maintenance charges...

The key points are: Undisclosed income declared under the Income Declaration Scheme (IDS) 2016 does not change its character or nature merely due to non-payment of tax...

Characterization of receipts - Treatment of interest income from staff loans and advances, interest income from other loans and advances and miscellaneous income -...

The Income Tax Appellate Tribunal (ITAT) adjudicated on various transfer pricing issues concerning an assessee. Regarding segmentation of business activities, the ITAT...

The ITAT upheld the validity of reopening of assessment u/s 147 despite the existence of Section 153C pertaining to assessments following search and seizure operations....

Validity of order passed u/s 153C read with Section 143(3) - whether question of law can directly be raised before High Court without being averred or pleaded before...

Quick Updates: