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938 orders · Page 15 of 19
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Revenue's appeal was dismissed as withdrawn.
The Tribunal consigned the appeals to records and treated them as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the scheme.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.
The Tribunal decided to consign the appeal to records and treat it as dismissed. However, the assessee can approach the Tribunal for reinstitution if the dispute is not resolved under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was accordingly dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was accordingly dismissed as withdrawn.
The tribunal decided to consign the appeal to records and treat it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Act, the assessee can seek reinstitution of the appeal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal consigned the appeal to records and treated it as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.
The Tribunal held that the non-issuance of a notice under Section 143(2) in reassessment proceedings is fatal to the assessment order, even if the assessee participated in the proceedings. Relying on the Supreme Court judgment in CIT vs. Laxman Das Khandelwal, the Tribunal found that Section 292BB does not cure the complete absence of a notice.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Income Tax Appellate Tribunal accepted the assessee's request for withdrawal of the appeal. The tribunal noted that the Senior DR had no objection to this request.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn in light of the settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of appeals. Consequently, all appeals filed by the Revenue and the assessee were dismissed.
The Tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal noted the assessee's decision to settle the dispute under the Vivad Se Vishwas Act and requested withdrawal of the appeal. Consequently, the appeal was consigned to records and treated as dismissed.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal filed by the Revenue was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.
The Tribunal accepted the assessee's request for withdrawal of the appeals. The Senior DR had no objection to this request.
The Tribunal held that no disallowance under Section 14A should be made for interest as the assessee had sufficient interest-free funds. For administrative expenses, the disallowance was restricted to the extent of exempt income. The addition for interest on advances to the sister concern was deleted as it was made from own interest-free funds.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the tribunal.
The Tribunal accepted the assessee's request for withdrawal of the appeal and cross-objection. Consequently, both the appeals filed by the Revenue and the cross-objection filed by the assessee were dismissed.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the Revenue's request to withdraw the appeal. The appeal was dismissed as withdrawn due to the settlement under the Vivad Se Vishwas Scheme.
The Tribunal held that while scrap sales are eligible for deduction, the eligibility of miscellaneous income and interest income for Section 10B deduction requires verification of their source and nexus with the business of the undertaking. The matter was restored to the Assessing Officer for fresh adjudication.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that while scrap sales are eligible for deduction, the eligibility of miscellaneous income and interest income for Section 10B deduction requires verification of their source and nexus with the business of the undertaking. The matter was restored to the Assessing Officer for fresh adjudication.
The Tribunal decided to consign the appeal to records and treat it as dismissed, subject to the condition that the assessee can seek reinstitution if the dispute is not resolved under the Vivad Se Vishwas Act.
The Tribunal accepted the assessee's request for withdrawal of appeals. Consequently, all appeals filed by both the Revenue and the assessee were dismissed.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn by the tribunal.
The Tribunal decided to consign the appeal to records and treat it as dismissed, subject to the condition that if the dispute is not resolved under the Vivad Se Vishwas Scheme, the assessee can seek reinstitution of the appeal.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn based on the assessee's settlement under the Vivad Se Vishwas Scheme.
The Tribunal accepted the assessee's request for withdrawal of the appeal. The Senior DR had no objection to the withdrawal.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn by the tribunal.
The tribunal accepted the assessee's request to withdraw the appeal. The appeal was dismissed as withdrawn.
The Tribunal held that since the assessment order on which the penalty was based has been quashed, the penalty is not sustainable in law and should be deleted.
The tribunal accepted the assessee's request for withdrawal of the appeal. The appeal was dismissed as withdrawn.
The Tribunal accepted the assessee's request for withdrawal of the appeal and cross-objection. Consequently, both the appeals filed by the Revenue and the cross-objection filed by the assessee were dismissed.
The assessee requested to withdraw the appeal as they opted to settle the dispute under the Vivad Se Vishwas Scheme, 2020. The tribunal accepted the request.