Appeal before CIT 154 r.w.s 147

SIR, I already filed the before the CIT  the notice u/s 147 r.w.s 144 but after that department has issued rectification u/s 154 r.w.w147 because of computation error in their assessment order so that my doubt is whether I have again to file the before CIT with new rectification order issued by the department u/s 154 r.w.w.147 or I have to file the rectification to the already filled  appeal form 35. or I have not to take any action please clarify. Thanks and regards Gopal S  

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  MA filed after decision of SC in the context of 153C

Assessee has challenged  validity of the impugned section 153C proceedings for want of a proper satisfaction.   Assessing Officer appears to have initiated the impugned section 153C proceedings  in light of his satisfaction note prepared on 13.01.2016 that the corresponding seized material in fact “pertains to” the assessee  during the course of search with xyz and thus had a “bearing” on its undisclosed income. ITAT has passed the order in favour of the assessee by relying upon the   decision in Income Tax Appeal No.83/2014 CIT vs. M/s. Arpit Land Pvt. Ltd., dated 07.02.2017 has decided the very issue of validity of…

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  MA on the ground of latest amendment about claim of education cess

In the case of the assessee co for A.Y 2014-15,  Hon'ble ITAT has consider the additional ground about claim of educational cess as allowable expenditure on the basis of decision of jurisdictional HC and allowed the claim and directed the AO to ascertain the correct amount of education cess and then allow a deduction for it, after allowing opportunity of hearing to the assessee (Order of ITAT dated 17.08.2021) Department has filed an MA on 12.08.2022 on the ground that Tribunal has not considered the decision of Supreme Court in the case of CIT vs. K. Srinivasan (1972) 83 ITR…

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  M.A. by Department on issue of Limitation.

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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