S. 250 : Appeal-Commissioner (Appeals)-Procedure-Penalty 1Appeal dismissed ex-parte-Matter remanded to the file of CIT(A) to grant one more opportunity of hearing and decide on merits. [S. 270A]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Penalty 1Appeal dismissed ex-parte-Matter remanded to the file of CIT(A) to grant one more opportunity of hearing and decide on merits. [S. 270A]
S. 250 : Appeal-Commissioner (Appeals)-Dismissal of appeal-1Remedy under Vivad Se Vishwas Scheme sought against other orders-Appeal restored to Commissioner (Appeals) for disposal of appeal on merits-Appeals not served on registered address-Delay in filing of appeal is condoned. [S. 92CA, 254(1)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Order is set aside-Appellate Tribunal-Delay of 2 days-Delay in filing the appeal is condoned. [S. 68, 254(1)]
S. 250 : Appeal-Commissioner (Appeals)-Procedure-Additional evidence-Remand report-Failure to discuss-Possible human error-Matter remanded for de novo adjudication. [S. 144]
S. 194J : Deduction at source-Fees for professional or technical services-Hospital-Consultation charges to doctors-Not salary-Deduction of tax under section 194J is proper-Not in default. [S. 192, 201(1), 201(IA)
S. 144C : Reference to dispute resolution panel-Not eligible assessee-Draft assessment order and assessment order is quashed as time barred-Additional ground-Question of law-Admitted.[S.92CA, 144C(15) (b)(i), 153 (1), 154(4)]
S. 144 : Best judgment assessment-Bogus purchases 1Information from Sales tax Department-Sales not doubted-Disallowance of 4 % of purchases is considered as fair-Delay of 10 days is condoned.[S. 254(1)]
S. 143(3): Assessment-Limited scrutiny 1Huge expenditure Failure to submit proof-Matter restored to Assessing Officer for de novo consideration-Delay in filing of appeal is condoned.
S. 143(3): Assessment-Transport agent-Failure to submit necessary details-Suffering from cancer-Matter remanded to the file of the Assessing Officer-Delay in filing the appeal is condoned. [S. 44AB.251(1)(a), 254(1)]
S. 143(1) : Assessment-Intimation-Deduction only on actual payment 1Goods and Services Tax 1Return filed after extended time-Prima facie adjustment based on Tax audit report 1 Payment to extent made after due date for filing return can only be disallowed-Matter remanded to the file of CIT(A). [S.43B, 139(1), 139(4)]