Whether upholding the order of the Assessing Officer without ...

ITAT to Reevaluate Assessing Officer's Order; Legality Questioned Due to Ignored Evidence and Material by Assessee.

September 26, 2013

Case Laws Income Tax HC

Whether upholding the order of the Assessing Officer without adverting to the evidence and material brought on record by the assessee is legally correct - matter remanded back to ITAT - HC

View Source

← Previous Next →

Whether upholding the order of the Assessing Officer without ...

ITAT to Reevaluate Assessing Officer's Order; Legality Questioned Due to Ignored Evidence and Material by Assessee.

September 26, 2013

Case Laws Income Tax HC

You may also like:

The ITAT allowed the assessee's appeal for statistical purposes and remanded the matter to the Assessing Officer/Transfer Pricing Officer for fresh adjudication....

HC allowed the appeal, setting aside ITAT's order rejecting additional evidence under Rule 29. The court found ITAT committed a legal error by summarily dismissing the...

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...

Addition u/s 68 - unexplained share application money - genuineness and creditworthiness of the share capital subscription challenged - ITAT deleted addition - The Delhi...

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...

The ITAT invalidated digital evidence seized during a search operation, specifically a pendrive, as inadmissible under Section 65B of the Indian Evidence Act. The...

Validity of Reopening of assessment u/s 147 - reason to believe - Reply of the assessee through reproduced but the contents thereof are not even referred or analyzed...

Seizure of goods as smuggled into the country from Myanmar u/s 130 of the Customs Act, 1962. The burden of proof lies on the respondent u/s 123 to show that the seized...

The ITAT addressed multiple issues related to the assessee's eligibility for deduction u/s 80IA and various additions made by the AO. The AO's assessment u/s 153A...

The Appellate Tribunal (ITAT) considered a case involving Transfer Pricing (TP) Adjustment where the Transfer Pricing Officer (TPO) determined the Arm's Length Price...

The Income Tax Appellate Tribunal (ITAT) adjudicated on various transfer pricing issues concerning an assessee. Regarding segmentation of business activities, the ITAT...

The ITAT held that additions to the assessee's income cannot be made solely based on statements recorded during a search/survey operation u/s 131 of the Income Tax Act,...

Validity of order passed u/s 153C read with Section 143(3) - whether question of law can directly be raised before High Court without being averred or pleaded before...

Condonation of delay - Delay in filling of an appeal before ITAT - The ITAT observed taht the appeal was delayed by 17 days. The assessee claimed the delay was due to...

The ITAT set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] granting relief to the assessee (anonymized party) on the ground that the matter was...

Quick Updates: