S. 251 : Appeal-Commissioner (Appeals)–Powers–Undisclosed investment in property-Non speaking order–Matter remanded to CIT(A).[S. 69B, 147, 148]
Balwan Singh v. ITO (2019) 179 ITD 577 (Chd.)(Trib.)S. 251 : Appeal-Commissioner (Appeals)–Powers–Undisclosed investment in property-Non speaking order–Matter remanded to CIT(A).[S. 69B, 147, 148]
Balwan Singh v. ITO (2019) 179 ITD 577 (Chd.)(Trib.)S. 251 : Appeal-Commissioner (Appeals)–Powers–Estimation of gross profit–Right of appeal was not properly exercised–Matter remanded to the CIT(A). [S. 254(1)]
Jiwan Lal v. ITO (2019) 179 ITD 475 (Chd.)(Trib.)S. 250 : Commissioner (Appeals)-Dismissal of appeal in limine– CIT(A) cannot dismiss appeal in limine for non-prosecution without deciding same on merits-Order of CIT (A) is set aside. [S. 246A, 249, 250(6), 251]
Pawan Kumar Singhal v. ACIT (2019) 178 ITD 390/ 202 TTJ 221/ 183 DTR 161 (Delhi)(Trib.)S. 206C : Collection of tax at source-Failure to collect tax at source–Limitation-No limitation is prescribed-Reasonable period of limitation of four years from end of financial year in question was to be followed-order is quashed. [S. 201(3), 206C(6A)]
Adani Enterprise Ltd. v. DCIT (2019) 178 ITD 373 (Ahd.)(Trib.)S. 194J : Deduction at source-Fees for professional or technical services-Arbitration charges–Payments to arbitrators is in nature of professional services rendered by legal professionals liable to deduct tax at source. [S. 40(a)(ia)]
ACIT v. HAL Offshore Ltd. (2019) 178 ITD 272/ 202 TTJ 308/ (2020) 185 DTR 392 (Delhi) (Trib.)S. 147 : Reassessment–Foreign bequest–Request to transfer is pending-Bequest received by assessee at Sri Lanka could not be recognized as income–Reopening is held to be bad on law. [S. 2 (24)(iia), 5, 11(2), 12AA, 143(3), 148, 160(1)(iv), 161(1)]
Mahabodhi Society of India. v. ITO (2019) 74 ITR(T) 485 / 179 ITD 564 (Kol) (Trib.)S. 145 : Method of accounting–Survey–Estimation of income on the basis of estimated gross profit on sales–Rejection of books of account without any reason-Addition is held to be not valid. [S. 133A, 144]
Mayankkumar Natwarlal Soni v. ACIT (2019) 179 ITD 444/ (2020) 189 DTR 56/ 204 TTJ 761 (Ahd.) (Trib.)S. 143(2) : Assessment-Service of notice-Notice served on assessee which was not as per addresses as specified in rule 127(2) of 1962 Rules, assessment based on said notice is not valid assessment. [R. 127(2)]
ITO v. Ajay Raj (2019) 178 ITD 379 (Delhi)(Trib.)S. 139 : Return–Invalid return-Failure to enclose the report from Chartered Accountant in Form No 3CEB–AO must give an opportunity to rectify the defect with in specified time-Reassessment is quashed on the ground of change of opinion. [S. 92E, 139(9), 147, 148, 271BA, ITAT R. 27]
DCIT v. Husco Hydraulics (P.) Ltd. (2019) 179 ITD 559 /(2020) 187 DTR 99/ 205 TTJ 374 (Pune) (Trib.)S. 115JB : Book profit–Depreciation-Adjustment is held to be not valid. [S. 32, Companies Act, 1956]
ACIT v. HAL Offshore Ltd. (2019) 178 ITD 272/ 202 TTJ 308 /( 2020) 185 DTR 392(Delhi)(Trib.)