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76 orders · Page 2 of 2
The Tribunal held that the non-issuance of a notice under Section 143(2) is a fatal defect that renders the reassessment proceedings void ab initio. The Supreme Court's decision in CIT vs. Laxman Das Khandelwal was relied upon, stating that Section 292BB does not cure the complete absence of a notice.
The Tribunal noted that the assessee has opted for the 'Vivad se Vishwas Scheme, 2020' and requested to withdraw the current appeal. The revenue did not object to this request. Therefore, the appeal was dismissed as withdrawn.
The Tribunal allowed the assessee to withdraw the current appeal as per the provisions of the 'Vivad se Vishwas Scheme, 2020'. The assessee is free to file a recall application if their scheme application is rejected.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The Tribunal dismissed the appeals filed by the taxpayers as withdrawn. Taxpayers are free to file a recall application if their application under the scheme is rejected.
The Tribunal found that the assessee was not given a reasonable and proper opportunity to present its case by the lower authorities. Therefore, the orders of both lower authorities were set aside.
The ITAT found that the assessee was not given a proper and effective opportunity of hearing. The CIT(A) passed an order without properly considering the merits of the case, which is not justifiable.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The Tribunal dismissed the appeals filed by the taxpayers as withdrawn. Taxpayers are free to file recall applications if their scheme application is rejected or they cannot participate.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The tribunal accepted the legal ground raised by the assessees, stating that no incriminating material was found during the search. Consequently, the assessment orders were quashed.
The Tribunal noted that as per the scheme, it is mandatory to withdraw the pending appeal. Therefore, the appeal was dismissed as withdrawn by the assessee.
The Tribunal dismissed the appeals as withdrawn by the taxpayers. Taxpayers are free to file recall applications if their 'Vivad se Vishwas' application is rejected or they cannot participate in the scheme.
The Tribunal found that the AO made an arithmetical error in decoding two items on the loose paper, leading to misinterpretation of amounts. The Tribunal also agreed with the CIT(A) that mentions of 'requirement' on the loose paper indicated future needs, not actual investments made during the year.
The Tribunal held that the addition of rental income was not justified as the property was not owned by the assessee, and the addition of long-term capital gains was deleted as it was covered by a previous order of the Tribunal on similar facts.
The Tribunal found that the AO made an arithmetical error in decoding two items on the loose paper, leading to misinterpretation of amounts. The Tribunal also agreed with the CIT(A) that mentions of 'requirement' on the loose paper indicated future needs, not actual investments made during the year.