Answers On Topic: Appellate Tribunal
In case of assessee, SMC bench has decided the issue of validity of reassessment relying upon the Division bench decision of another Tribunal . Case of the other family member is before the Division Bench having identical facts . Whether Decision of SMC bench by JM is binding on the division Bench . Pl guide .
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KINDLY GIVE INFORMATION ABOUT ITAT APPEAL FEES IN CASE OF APPEAL WHERE AO HAS DONE ASSESSMENT WITH LOSS
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Certain Addition were made to the Return of Income On account of Investment in House Property and Difference in stock found During Survey operation in Assesment completed u/s 143(3) For AY 2006-07. In Quantum Appeal Before CIT(A) the Additions Were Confirmed. ITAT vide Order Dated 08/07/2016 Confirmed the order of CIT(A). The Said order of ITAT as per certificate issued by Registrar was sent to Principal Commissioner on 09/09/2016 Penalty Notice u/s 271(1)(C) was Issued for Concealment and furnishing inaccurate particulars of income.(in the printed form non applicable portion was not struck off) Penalty u/s 271(1)(c)was lavied by A.O. by…
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PF/ESI deposited after due dates of respective Acts but before due date of filing ITR for A.Y. prior to A.Y. 21-22. Jurisdictional ITAT, Indore Bench consistently deleted the additions made on the above issue, holding that amendments made by Finance Bill 2021 on the above issues are not applicable before 31.03.2021. No subsequent order of Jurisdictional High Court of MP Revision u/s 264 filed before Jurisdictional P.C.I.T. Indore. Query Whether the order of Jurisdictional ITAT are binding in Revision u/s 264? Whether different view can be taken? Citation Please Thanks & Regards
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how many days can file application u/s 254 and how many days to file application of condonation delay
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Can an assessee raise the question of Law which was not raised before the lower Authorities , for the first time before the Tribunal , in an appeal filed by the revenue .?
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Please advise the form in appeal can be filed before ITAT against order passed under section 144C of Income Tax Act 1961
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in the case of a faceless asst/appeal , which will be jurisdictional itat/HC whose orders/judgements will be binding on the officer? a] as per address of Assessee or b] address of officer ?
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BINDING NATURE OF SMC BENCH DECISION