The ITAT set aside the enhancement order issued by CIT(A) under ...

CIT(A) Enhancement Order on LTCG and Section 54F Deduction Set Aside for Lack of Proper Show Cause Notice

March 12, 2025

Case Laws Income Tax AT

The ITAT set aside the enhancement order issued by CIT(A) under s.251(2) regarding LTCG and denial of s.54F deduction on sale of gold, ornaments, and silver utensils. The Tribunal held that s.251(2) provisions are mandatory, requiring reasonable opportunity of show cause before enhancement, relying on precedents from SC and other ITAT benches. Despite Revenue's contention that the appellant had failed to appear when the case was called and opportunities were granted, the Tribunal determined that sufficient opportunity was not provided before enhancement. The matter was remanded for fresh adjudication on merits after providing fair opportunity of hearing to the assessee.

View Source

← Previous Next →

The ITAT set aside the enhancement order issued by CIT(A) under ...

CIT(A) Enhancement Order on LTCG and Section 54F Deduction Set Aside for Lack of Proper Show Cause Notice

March 12, 2025

Case Laws Income Tax AT

You may also like:

The High Court held that the Summary of the Show Cause Notice along with the attachment containing the determination of tax cannot be considered a valid initiation of...

Service of proper show cause notice - Rule 142(1)(a) of GST - While the show cause notice does not even contain the brief facts of the case or the grounds alleged even...

The High Court examined whether proper show cause notices were issued before passing impugned orders u/s 73(9) of the State GST Act. It held that the summary of show...

Seeking to set aside Summary of the Show Cause Notice - The High court quashed and set aside the Summary of Show Cause Notice in Form GSTR DRC-01 - This decision was...

The High Court held that the Summary of Show Cause Notice along with the attachment containing tax determination cannot substitute a proper Show Cause Notice as mandated...

Show cause notice lacking essential factual details and merely reproducing statutory provision violates principles of natural justice, depriving assessee of opportunity...

Validity of SCN - If the contents of impugned show cause notice are lacking in material particulars or are vague in regard to any of the entries contained therein then...

Validity of SCN - extended period of limitation - earlier show cause notice was adjudicated by the Authority and the proceedings were dropped - In the present case, the...

Jurisdiction - Additional Director General of DRI was a proper officer or not - The Additional Director General of DRI not having, in the first instance, assessed and...

Validity of SCN - fulfillment of very ingredient of a proper show cause notice as required u/s 73 of the Act - The show cause notice is completely silent on the...

Delay in adjudication of SCN - show-cause notice has not been adjudicated upon for about 16 years - It is not expected from the assessee to preserve the evidence/record...

HC held that issuance of Summary of Show Cause Notice in Form GST DRC-01 without a proper Show Cause Notice u/s 73 of CGST/SGST Act is invalid. Proper Show Cause Notice...

Defective SCN - The High court observed that the show cause notice lacked clarity regarding the grounds of alleged violation and did not contain essential details such...

Cryptic show-cause notice and suspension of registration without assigning adequate reasons violates principles of natural justice. Authorities should not pass orders...

Service of SCN - SCN not sent at proper address - The department was fully aware that the appellant is not residing and not available in the address - After the Show...

Quick Updates: