Validity of order of CIT(A) - order based on wrong assessment ...

Case Laws Income Tax

October 28, 2023

Validity of order of CIT(A) - order based on wrong assessment order - Revenue and assessee both attached different assessment orders - mismatch and inconsistency in the contents - Matter restored back to CIT(A) for verification of facts and see if there is any malpractice or fraud committed through manipulating the contents of the assessment order. - AT

View Source

← Previous Next →

Validity of order of CIT(A) - order based on wrong assessment ...

Case Laws Income Tax

October 28, 2023

You may also like:

Validity of the reopening of assessment - validity of the notice u/s 148 - wrong understanding of the legal position - The assessee, in the case on hand, chose the...

Seeking release of attached property and to restore possession - property of Corporate Debtor who is not a financial establishment as defined under Section 2(e) WBPIDFE...

Immunity to corporate debtors and their assets, upon approval of a resolution plan - jurisdiction of NCLT to release the attached properties by invoking Section 32A of...

Validity of FCRA registration certificates extended for certain categories of entities. Entities whose validity extended till 30.06.2024 and renewal pending, validity...

Addition made u/s 69C of the Income Tax Act for alleged cash payments based on a WhatsApp message and statement of a third party. The key points are: The WhatsApp...

AO issued notice u/s 148 based solely on information from Investigation Wing about assessee deriving fictitious profits from trading on BSE in equities and derivatives....

This case deals with the levy of penalties u/ss 271AAA and 271(1)(c) of the Income Tax Act in relation to various additions made to the assessee's income based on seized...

The High Court dismissed the petition seeking rectification of mistake in filing the wrong income tax return (ITR) format, as the assessee had full knowledge of filing...

In the case of 2024 (5) TMI 1099 before ITAT Mumbai, the issue was the validity of a reassessment order. The CIT (A) passed an order that contained different grounds...

Validity of reopening of assessment u/s 147 - Issuing of notice u/s 148 in the wrong name - it was only a typographical error in first name of the assessee though other...

Non-payment of Service Tax - Mentioning of wrong service tax registration in the payment challan for two months - Mentioning of wrong location code - in view of the...

Addition on account of revenue recognition following percentage of completion method (POCM) - as per AO assessee had incurred substantial expenses on construction but...

Undisclosed income of the assessee - benami investment - benami transactions - It was for the AO to produce or investigate and find out some financial connection between...

TP Adjustment - risk based assessment and selection of comparable - The glaring fallacy in the approach of the TPO lies on the fact that he has adopted FOB cost of goods...

Attachment of Bank Accounts of petitioner for recovery of GST of third party - the bank accounts of ZIPL cannot be attached for securing the revenue of another taxable...

Quick Updates: