ITAT Patna Judgments — November 2022

The Tribunal held that the transfer of jurisdiction without proper orders u/s 127 is invalid. The assessment framed by a non-jurisdictional officer without issuing the mandatory notice u/s 143(2) is bad in law.

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, ensuring adequate opportunity.

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, ensuring adequate opportunity.

The Tribunal restored all issues to the CIT(A) for fresh adjudication. The CIT(A) was directed to pass a speaking order after considering the assessee's submissions and documents, ensuring adequate opportunity.

The Tribunal found that the assessee's returns were filed within the extended due date applicable to assessees with specified domestic transactions. Therefore, the issue was restored to the Assessing Officer for re-examination.

The Tribunal found that the assessee's returns were filed within the extended due date applicable to assessees with specified domestic transactions. Therefore, the issue was restored to the Assessing Officer for re-examination.

The Tribunal held that the PCIT failed to demonstrate that the assessment order was erroneous and prejudicial to the revenue. The evidence showed no actual difference, and the AO's order was correct.

The Tribunal held that the CBDT circulars regarding enhanced monetary limits for filing appeals are applicable to pending appeals. Therefore, the appeal, having a tax effect below the specified limit, was to be treated as withdrawn.