S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay-Order of CIT(A) is set aside and directed to condone the delay and decide on merit. [S. 249(3), 250(6)]
S. 249 : Appeal-Commissioner (Appeals)-Form of appeal and limitation-Condonation of delay-Order of CIT(A) is set aside and directed to condone the delay and decide on merit. [S. 249(3), 250(6)]
S. 234A : Interest-Default in furnishing return of income-Return is filed within time allowed by notice under section 153A, no interest would be leviable under section 234A. [S. 139(1), 153A]
S. 206C : Collection at source-Sale of vehicles to dealers-CBDT Circular No. 22 of 2016. dt. 8 th June 2016-Matter remanded to the Assessing Officer. [S. 206(IF),206C(6A)]
S. 199 : Deduction at source-Credit for tax deducted-Firm-Partner-Sale of immoveable property-Failure to file declaration-Directed to file an application under section. 199 read with Rule 37BA of the Act. [R. 37BA]
S. 194C : Deduction at source-Contractors-Works contract-Sales or return basis (SOR)-Arrangement is not works contract-Not liable to deduct tax at source. [S. 201(1),Sale of Goods Act, 1930]
S. 153D : Assessment-Search-Approval-Addl. CIT is granted approval to the draft assessment order-No approval for income determined in the draft assessment order and assessment determined in the assessment order-Remanded to get the approval of the Addl. CIT and to proceed in accordance with law. [S. 153A]
S. 153D : Assessment-Search-Approval-Without application of mind-Without going through the records-Orders as ab-initio void and quashed-No addition can be made in the case of concluded assessments without any incriminating materials found during the search. [S. 132,153A]
S. 153A: Assessment-Search-Issue of notice under section. 143(2)-No pendency of assessment-Not a mandatory requirement for making assessment under section 153A-Sundry creditors-Returned after search action-Deletion of addition by CIT(A) is not valid-Matter remanded to the Assessing Officer. [S. 68, 143(2)]
S. 153A: Assessment-Search-Limitation-Dispatch entry is absence in the assessment folder-Assessment order passed on a subsequent date is barred by limitation. [S. 142(1), 153B]
S. 153A: Assessment-Search-No incriminating material is found-Addition is not justified. [S. 132]