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C: Enlistment of an Agency and amendment in details of an authorized agen...
F: Place of supply for renting of immovable property
F: Tax on Legal Services to an educational institution
C: Modification in Cyber Security and Cyber Resilience framework of Stock...
A: MIXED SUPPLY UNDER GST LAWS
Shri Piyush Goyal to lead team India at World Economic Forum (WEF) in ...
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N: Companies (Incorporation) Second Amendment Rules, 2022
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F: Balance in electronic cash ledger
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H: Review of order - Levy of penalty - grounds for review are that the im...
H: Classification of services - Place of supply - export of services or n...
H: Reopening of assessment u/s 147 - validity of the notice u/s 148A(b) -...
H: Revision u/s 263 - contention raised by the assessee was that the proc...
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H: TDS (withholding tax) u/s 195 - Disallowance u/s 40(a)(i) - non-deduct...
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H: Jurisdiction - power to initiate proceedings as against the Petitioner...
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H: Offence punishable under Section 63 of the Copyright Act - cognizable ...
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F: ITC claim on purchase of capital goods
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Income Tax - Highlights / Catch Notes
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Income Tax - Non filling of Electronic appeal - appeals filed by the...

Income Tax
11-12-2021

Non filling of Electronic appeal - appeals filed by the assessee filled physically - the revenue can not take the benefit of non functioning/ malfunctioning of its portal and deny the statutory right of the assesse. In any case the assessee can not be non suited for abrastion in the portal of the revenue. - CIT(A) is directed to decide the appeals filed by the assessee filled physically as well as electronically on merit - AT

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