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  transfer of a case to other bench of ITAT for NRI
what is the procedure to shift file from one to other bench of itat if PAN is migrated ? If there is no address in INDIA for NRI If POA is in other city


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  Sec. 263 of the Act .
Assessee is an individual and his assessment U/Sec. 143(3) was completed for A_Y. 2016-17.  Later on it was reopened U/Sec  147 on the ground that claim of Interest paid and allowed as deudction U/Sec 56 and assessment was completed U/Sec. 147 r.w.s. 143 (3) Assessing at same income which was earlier accepted U/sec  143(3). Again Notice U/Sec. 263 was issued on the ground that claim of interest paid and allowed by the AO is incorrect and therefore order is erroneous and prejudicial to the int of revenue and without appreciation of submission passed the order U/sec. 263 holding order passed…


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  Sec153C of Income Tax Act.
Search conducted U/Sec. 132 prior to June 2015 on Mr. X. On the basis of documents found during the course of search. Assessee Y received Notice U/Sec. 153C. In the Satisfaction Note, it is mentioned that certain documents seized during the course search at Mr. X , pertains to Mr. Y. The documents seized were slips of cash deposits in Bank. Assessee challenge the proceedings u/Sec  153C on the ground that satisfaction is incorrect as it mentioned documents pertains to Y and not Belonging to Y. Whether proceedings initiated U/Sec. 153 c are valid ?


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  under/mis- reporting
whether ratio of 280 Taxman 334 / 125 taxmann.com 253 (Panji)(FB) ( Bom) (HC) apply to 270A as well ?


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  Questions about order passed without and search conducted as a case of mistaken identity as detailed below
Dear Sir, Please give your view and guide us: Order for A.Y. 2010-11 to 2019-20 have been passed on 24.04.2021 after taking approval on 23.04.2021. On 24.04.2021, it was Saturday. DIN was intimated to the assessee on 31.05.2021 mentioning in the letter that order has been passed on 31.05.2021. The body of the assessment order does not contain DIN. As per circular no.19 dated 14.08.2019, the maximum number of days for generating DIN is 15 days. The AO issued another letter dated 26.07.2021 mentioning that order has been passed on 24.04.2021 and generated another DIN for order passed u/s 153A.…


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  sale cum gift
A house is sold to spouse under registered deed below SDV ,remaining sum is shown as unregistered but signed gift deed . Is this a valid arrangement ? Can this gift deed be rejected as invalid ?            


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  political donations
when registration of a political party is cancelled  after survey/search, whether donor will lose deduction of the sums donated before that date ? Whether old case laws will apply or not ?        


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  Benami
Assets found from lockers in name of 1] relatives 2] employee 3] outsiders are these Benami property ?    


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  263-Commissioner – Revision of orders prejudicial to revenue
Can ITAT decline  to hear appeal against order u/s 263 just because another order u/s 143[3] r w s 263 is passed making those additions ?


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