S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.
S. 254(1) : Appeal to Appellate Tribunal-Powers-Request for adjournments of six months on account of COVID-19 pandemic was rejected-Lat opportunity was granted.
S. 253 : Appellate Tribunal-Order of CIT(A) quashing the reassessment proceedings in the absence of valid sanction under section 151 not challenged before Appellate Tribunal-Appeal not maintainable on merits of the case. [S. 143(2), 147, 151, 253(2)]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Where the AO has not been provided adequate opportunity to go through the additional evidence, the admission and examination of the additional evidence by Ld. CIT(A) is completely inadequate. [S. 254(1), Rule 46A of Income-Tax Rules, 1962]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Order of reassessment was quashed for want of valid prior sanction of PCIT-Direction to issue fresh reassessment notice was quashed and set aside. [S. 147, 151, 250]
S. 251 : Appeal-Commissioner (Appeals)-Powers-Additional evidence-Fair market value-Directed to admit additional evidence corrigendum issued by Valuer to valuation report. [S. 56(2)(viib), 254(1)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex Parte Order-Dismissal of appeal in Limine without speaking order-Order set aside and remanded for disposal afresh. [S. 250(6)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-E. Filing of appeal with effect from 1-3-2016-Dismissal of appeal-Matter remanded to CIT (A) for providing an opportunity to file appeal in electronic mode and decide in accordance with law-Appeal decided ex-parte was also set aside. [S. 254(1), R. 45]
S. 240 : Refund-Refund due to the assessee as per the order passed by settlement commission-AO is bound to issue refund. [S. 199, 245C, 245D(4)]
S. 199 : Deduction at source-Credit for tax deducted-Buyer deducting tax on entire sum paid-Claimed credit for entire credit for tax deducted-Only part of income was shown as receipt for the year-Matter remanded.
S. 195 : Deduction of tax at source-Other sums-Tax at source(TAS) not liable to be deducted and no interest payable for failure to deduct TAS. [S. 201(IA)]