Tax Management India. Com
Law and Practice  :  Digital eBook
Research is most exciting & rewarding
  TMI - Tax Management India. Com
Follow us:
  Facebook   Twitter   Linkedin   Telegram
Income Tax - Highlights / Catch Notes

Home Highlights December 2020 Year 2020 This

Rectification application u/s 254 - Admissibility and consider ...


Appellant Seeks Tribunal's Approval for Additional Evidence u/s 254, Rule 29 Before Final Hearing.

December 28, 2020

Case Laws     Income Tax     HC

Rectification application u/s 254 - Admissibility and consider the additional evidence furnished by the appellant - as the appellant had admittedly filed an application for admission of additional evidence in terms of Rule 29 of the ITAT Rules prior to the date of final hearing, it was incumbent upon the Tribunal to consider the said application before proceeding ahead with the final hearing. - HC

View Source

 


 

You may also like:

  1. Rejection of Application for Final Approval u/s 80G(5)(iii) - The Tribunal observed that the CBDT Circular extending the date for final applications did not apply to...

  2. Rejection of application for final approval u/s 80G(5)(iii) - The appellant, previously approved under Section 80G(5) of the Income Tax Act as a charitable institution,...

  3. Approval u/s 80G(5)(iii) - time limit - The ITAT highlighted the distinction between applications for renewal and fresh registration, as well as the prescribed time...

  4. The Appellate Tribunal considered an ex-parte assessment u/s 144 and an application for additional evidence. The Tribunal held that since the assessment was completed...

  5. The ITAT Jodhpur allowed admission of additional evidence u/r 46A of IT Rules by CIT(A) to delete addition on merits. The tribunal found merit in the evidence provided...

  6. The High Court dismissed the appeal filed by the assessing officer against the order of the Income Tax Appellate Tribunal, holding that no substantial question of law...

  7. Rectification of mistakenly declared value at the time of filing bill of entry was sought through amendment due to omission by supplier/appellant during import. Section...

  8. The Income Tax Appellate Tribunal (ITAT) allowed the assessee's appeal and admitted additional evidence. The assessee did not disclose income from other sources, which...

  9. The SC dismissed the appeal holding that when a company proposes to increase its subscribed capital by converting debt into equity shares, shareholder approval through a...

  10. Waiver of pre-deposit - Application for early hearing - Can there be any ground for early hearing to be granted when the appellants/counsel for appellants, have them...

  11. Seeking restoration of petition, which was dismissed for non prosecution - The appellate tribunal acknowledges the assignment agreement between Bank of Baroda and the...

  12. CESTAT NEW DELHI addressed unjust enrichment in a refund claim. The appellant sought a refund of Rs. 1,23,70,024 u/s the Tribunal's order. The appellant failed to prove...

  13. Scope of duty of RP - Seeking acceptance of the claims which had been rejected by the Resolution Professional - Proof of services provided and debts - The NCLAT held...

  14. The Appellate Tribunal considered a case involving contravention of section 9(1)(f)(i) of FERA 1973. The appellant argued lack of material and violation of natural...

  15. Validity of assessment u/s 153A - approval u/s 153D - approving authority has directed the DCIT to ensure the seized materials and the findings of the appraisal report...

 

Quick Updates:Latest Updates