One has to study the agreement entered with the builder and clauses in the agreement . If the Developer levy charges contrary to the agreement , the assessee can file an complaint before consumer Forum . (read more)

The ITAT has no power to condone the delay in filing the miscellaneous application. Refer , Malwinder Singh v.UOI (2005) 278 ITR 568 (P&H)(HC) . For calculating the period of six months the date of receipt of the order to be considered . Refer , Anil Kumar Nevatia v. ITO (2021)434 ITR 261/ 203 DTR… (read more)

There is no specific carve under section 194Q of the Income-tax Act, 1961 (Act) out for assessees registered under section 12A of the Act. Further, non-deduction of tax at source would trigger the explanation to section 13(10) of the Act. (read more)

There is no immunity format . If you are writing for waiver of penalty , you have make application under section. 273A of the Act . Please give more information about facts and under which offences of penalties you intend to apply for immunity . (read more)

Assuming this is a case of Reassessment under the new regime, a Notice under section 143(2) of the Act cannot be issued after the issuance of show cause notice under section 144B of the Act unless the assessee has not filed its return of income. Issuance of a show cause notice on a Saturday night… (read more)