S. 263: Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Commissioner presumed that the Limited scrutiny case was converted into full scrutiny-Unsecured loan-Revision order was quashed.[S. 68]
S. 263: Commissioner-Revision of orders prejudicial to revenue-Limited scrutiny-Commissioner presumed that the Limited scrutiny case was converted into full scrutiny-Unsecured loan-Revision order was quashed.[S. 68]
S. 263: Commissioner-Revision of orders prejudicial to revenue-Application of income-Donation to another charitable trust-Revision order affirmed. [S. 11, 12A]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Penalty-Concealment-Without valid approval of Joint Commissioner-Miscellaneous application of revenue was dismissed. [S.271(1)(c)]
S. 254(2): Appellate Tribunal-Rectification of mistake apparent from the record-Tribunal held that amended provisions of section 115BBE are prospective in nature and not applicable for assessment year 2017-18-Miscellaneous application filed by revenue for rectification of said order of Tribunal was dismissed. [S. 68 to 69D, 115 BBE]
S. 254(1) : Appellate Tribunal-Powers-Settled under the Direct Tax Vivad Se Vishwas Scheme, 2024, read with sections 91 and 92 of the Finance (No. 2) Act, 2024-Declaration and particulars to be furnished-Pending appeal of assessee filed before Tribunal was allowed to be withdrawn. [Direct Tax Vivad Se Vishwas Scheme, 2024 read with sections 91 and 92 of the Finance (No. 2) Act, 2024, S.91, 92]
S. 254(1): Appellate Tribunal-Powers-Credit for tax deducted at source-Additional evidence admitted and matter remanded to the file of CIT(A) to decide in accordance with law. [S. 199]
S. 254(1): Appellate Tribunal-Powers-Delay of 464 days-Affidavit-Delay was condoned-CIT(A)-Ex-parte order-Not dealing on merits-Matter remanded to the file of CIT(A) to decide on merits.[S.250(6)]
S. 251: Appeal-Commissioner (Appeals)-Powers-Direction to file the rectification application-Matter remanded to the file of CIT (A) for proper adjudication of claim under section DTAA. [S.90, 154, Rule 128, Article 24 of OECD Model Convention, Form 67]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order-Violation of the principle of natural justice-The matter was remanded back to the Commissioner (Appeals) for consideration of the assessee’s plea. [S. 144, 153A]
S. 250: Appeal-Commissioner (Appeals)-Procedure-Ex-parte order by CIT(A)-Reassessment-Land development-Directed to provide one more opportunity of hearing. [S. 45, 147, 148]