Summary: The Rajasthan High Court heard a petition challenging a notice dated 28 March 2023 issued under Section 148 of the Income Tax Act, 1961. The petitioner contended that the notice was invalid ...

The Court held that notices under Sections 148A and 148 issued by the JAO were invalid as the faceless procedure mandated by Section 151A was not followed. All impugned notices and orders were ...

The High Court ruled that reassessment proceedings were invalid because the notice under Section 148 was issued by the jurisdictional officer instead of through the mandatory faceless mechanism under ...

Tribunal held that Section 54F allows exemption only for one residential unit. The assessee’s claim for a second flat was rejected, affirming that multiple units do not qualify unless treated as a ...

The Tribunal held that the assessee established a prima facie case regarding deduction eligibility for habitable-unit ...

Court held that the penalty for an unfilled Part-B of the e-way bill could not stand as the authority recorded no attempt to evade tax. The ruling reinforces that Section 129 requires a specific ...

The Court reviewed bogus purchases of Rs. 4.65 crore, confirming the purchases as unverifiable but reduced the income estimation from 12.5% to 8%. The appeal was partly allowed, providing relief to ...

The ITAT ruled that a reassessment notice issued by a non-jurisdictional officer is void, quashing a demand of ₹1.01 crore and invalidating the ...

ITAT Kolkata held that an employee cannot be denied TDS credit if the employer fails to deposit deducted tax. Once TDS is deducted from salary, it is deemed paid, and the employee’s liability does not ...

ITAT Delhi ruled that section 153C notices for AYs 2010-11 to 2013-14 were time-barred, exceeding the 10-year limit from receipt of seized material. The Tribunal emphasized that jurisdiction under ...

The Tribunal held that reassessment based solely on a vague Investigation Wing alert, without any independent verification or link to the assessee, was invalid. It ruled that the AO failed to record a ...

ITAT Mumbai ruled that income already taxed under a proprietorship cannot be taxed again in a partnership, deleting the estimated 2% addition by ...