TPA - CIT-(A) was not empowered to restore the issue to the file ...

CIT-(A) Exceeded Authority: Should Have Requested Remand Report from TPO, Ensuring Fair Hearing for Assessee.

August 12, 2017

Case Laws Income Tax AT

TPA - CIT-(A) was not empowered to restore the issue to the file of the TPO for deciding afresh. He should have called for a remand report from the TPO and should have decided the issue after providing opportunity of being heard to the assessee. However, due to mistake on the part of the Ld. CIT-(A), the assessee cannot be allowed to suffer the justice

View Source

← Previous Next →

TPA - CIT-(A) was not empowered to restore the issue to the file ...

CIT-(A) Exceeded Authority: Should Have Requested Remand Report from TPO, Ensuring Fair Hearing for Assessee.

August 12, 2017

Case Laws Income Tax AT

You may also like:

The Income Tax Appellate Tribunal (ITAT) set aside the order of the Commissioner of Income Tax (Appeals) [CIT(A)] under the National Faceless Appeal Centre (NFAC) and...

ITAT allowed the appeal and remanded the case for reassessment. The Tribunal found procedural irregularities in the assessment order, specifically noting that the...

The ITAT held that the disallowance of exemption claimed u/s 10(23C)(vi) due to a clerical error in the income tax return was improper. The order u/s 154 by CPC violated...

The ITAT held that an ex-parte appellate order by the CIT(A) without providing a reasonable opportunity violated natural justice. The assessee company had requested an...

The Appellate Tribunal reviewed an ex parte order by the CIT(A) concerning the addition of unexplained income under sections 69 and 69A, with tax levied under section...

Faceless Assessment - Non affording a reasonable opportunity to be heard through video conferencing - The court referred to Section 144B(6)(vii) and (viii) of the Income...

Enhancement made by the Ld. CIT(A) u/s 251(1) r.w.s. 56(2) (viib) - AO substituted fair market value determined by the assessee through his own valuation - Assessees...

HC found a violation of natural justice principles as the petitioner was not afforded an opportunity to respond to the Show Cause Notice (SCN). The court remanded the...

The HC set aside both the assessment order and rectification order, remanding the matter to the assessing authority for fresh consideration. The Court found that the...

The High Court held that denial of opportunity for personal hearing through video conferencing to the petitioner assessee, despite a specific request, violated the...

Rejection of application for Advance Ruling - Levy of GST - The appellate authority observed that the rejection of the advance ruling application was based on the...

The court held that u/s 75(4) of the GST Act, an opportunity for personal hearing must be granted if requested in writing by the person liable for tax or penalty, or if...

HC found a clear violation of natural justice principles under Section 75(4) of GST Act, 2017, where administrative authorities failed to provide personal hearing to the...

The ITAT held that the Transfer Pricing Officer (TPO) should consider comparables dealing in electronic products only, supported by a technical expert's certificate,...

Order quashing penalty levied u/s 130 of GST Act due to violation of principles of natural justice. Authority failed to address petitioner's request for personal hearing...

Quick Updates: