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1. Notice u/s 143(2) issued by a non-jurisdictional Assessing Officer/Deputy Commissioner is invalid and cannot be cured. The assessment order framed u/s 143(3) based on...

2. The case pertains to the scope of limited scrutiny by the assessing officer regarding computation of capital gains u/s 45 and providing exemption u/s 54B of the Income...

3. Jurisdiction powers to issue Reopening notice in metro city - It was established that the notice under Section 148 of the Act was issued by an Income Tax Officer (ITO),...

4. The case involved the scope of limited scrutiny and the validity of a notice u/s 143(2) of the Income Tax Act. The assessee's case was selected for limited scrutiny to...

5. The Appellate Tribunal considered a case involving the revision u/s 263 of the Act regarding the allowability of deduction of interest claimed u/s 57. The Tribunal held...

6. Monetary Limit in filing Revenue Appeal - threshold limit for filing appeals as per Central Board of Indirect Customs (CBIC) circulars - Instruction are binding effect...

7. Income Tax: In best judgment cases where taxpayers remain unresponsive to the Faceless Assessing Officer, the Commissioner (Appeals) shall be empowered to set aside the...

8. Instructions/Guidelines regarding procedures to be followed during Search Operation - Instructions

9. Validity of adjudication order - The original adjudicating authority i.e. Deputy Commissioner of Customs in terms of section 122 of Customs Act, 1962, has the pecuniary...

10. Revised monetary limits for adjudication of show cause notices in Central Excise for commodities classified under Chapter 24 of Schedule IV (tobacco and tobacco...

11. Conversion of limited scrutiny into complete scrutiny - As per the CBDT instructions, only upon conversion of such case to complete scrutiny after following the...

12. Order under section 119 of the Income-tax Act, 1961 - Income Declaration Scheme, 2016 - Order-Instruction

13. The Principal Commissioner or Commissioner having jurisdiction over transfer pricing matters has been empowered, effective April 1, 2022, to invoke revisionary action...

14. Case involved revision u/s 263 by the Commissioner of Income Tax (CIT) setting aside assessment order regarding rent recovered from specified persons and treatment of...

15. Scrutiny assessment - conversion of the case from limited scrutiny to complete scrutiny - Bogus purchases - it is very much apparent that the proposal of converting the...