please give any case law for condonation of delay in filing of appeal with cit appeals

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  Penalty u/s 271E

While the Re-assessment proceedings based on the finding in a third party search holding the fact of cash transaction itself pending in appeal which remains subjudice, whether such Penalty to be levied without waiting for decison in the appeals against re-asst proceedings.

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  E filed ITR after due date with a fine of ₹5000/-. While e filing “Access Denied” error occured, which can be corrected only by the income tax dept. Correction is made after due date, so I have to pay the fine. So I request to refund the fine already paid. Am I eligible to get the refund?

Content as given above

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  Reopening for AY 2016-17

Reassessment Summary – A.Y. 2017-18 Original Notice u/s 148The first notice under section 148 was issued by the Jurisdictional Assessing Officer (JAO), Ward 31(1)(1), Mumbai on 27.04.2021, i.e., during the transition period between 01.04.2021 and 30.06.2021. Subsequent Proceedings post-Ashish Agarwal JudgmentAfter the Ashish Agarwal decision of the Hon’ble Supreme Court, a notice under section 148A(b) was issued on 26.05.2022 by ITO Ward 2(2)(3), Mumbai (a different officer).Thereafter, the order u/s 148A(d) and fresh notice u/s 148 were issued on 30.07.2022, after obtaining approval from the PCIT. Issues for Consideration Jurisdictional Validity of NoticeThe reassessment notice u/s 148 can be issued…

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  TCS Liability u/s 206C(1)(vii)

During the F.Y 2024-25 the assessee sold the coal and on that TCS liability arises u/s 206C(1)(vii), which reads as under:- "(vii) Minerals, being coal or lignite or iron ore -  One per cent:"   TDS u/s 194Q was done by purchaser Query : Whether in view of the fact that purchaser has made TDS u/s 194Q than the seller is not liable for TCS u/s 206C(1)(vii) ?

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  Gratuity and LE in case of transfer in group entities

A company has transferred certain employees to another group entity along with the related Gratuity and Leave Encashment provisions. The receiving company has increased its provision by debiting the transferring company, and the transferring company has reduced its provision by crediting the receiving company. No actual payment has been made to the employees so far. As per my understanding, the amount transferred should be allowed to the transferring company by treating it as a paid amount, and disallowed for the receiving company as an expense not actually paid under Section 43B of the Income-tax Act, 1961. Kindly clarify whether this…

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  gift of share in a firm to a pvt trust

is it covered u/s 45[4]/9B if 1] donee is a pvt trust for relative 2] donee is a pvt trust for non relative

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  Section 194JA and JB of Income Tax Act 1961

When these sections i.e. 194 JA and 194 JB were introduced in the Income Tax Act 1961?

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  payment u/s 43B

Assessee took fraudulent cenvat credit by fake invoices. Admitted the same during search. Upon order of DCGST paid the entire principal amount of duty . Can it ( not interest & penalty) be claimed u/s 43B or will it be hit by Explanation to section 37 ?

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  TCS liability u/s 206CJ

During the F.Y 2024-25 the assessee sold the coal and on that 206-CJ i.e.. TCS liability arises TDS u/s 194Q was done by purchaser Query : Whether in view of the fact that purchaser has made TDS u/s 194Q than the seller is not liable for TCS u/s 206-CJ ?

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