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Some of the queries asked by people are given below.

Problem in filing 1st appeal of Income Tax in faceless Regime .
Excerpt of query:	In spite of our best possible efforts to file 1st appeal of Income Tax in faceless Regime we are not able to upload Form 35 alongwith neccessary documents due to technical glitches on Income Tax Portal . Please suggest the remedy available. read more

Problem in filing 1st appeal of Income Tax in faceless Regime .

Excerpt of query:

In spite of our best possible efforts to file 1st appeal of Income Tax in faceless Regime we are not able to upload Form 35 alongwith neccessary documents due to technical glitches on Income Tax Portal . Please suggest the remedy available.

Rejection of books of accounts and applying 8% on sale to compute Income and passed ex parte assessment oreder
Excerpt of query:	Ld AO passed ex parte assessment order without considering the part reply filed by assessee by rejecting books of accounts alleging that assesee has not produced books of accounts by applying 8% rate on sale even the case was not time barred. read more

Rejection of books of accounts and applying 8% on sale to compute Income and passed ex parte assessment oreder

Excerpt of query:

Ld AO passed ex parte assessment order without considering the part reply filed by assessee by rejecting books of accounts alleging that assesee has not produced books of accounts by applying 8% rate on sale even the case was not time barred.

Whether the Tribunal can condone the delay of seven years in fling the miscellaneous application for restoration of appeal u/s 254 (2) of the Act ?
Excerpt of query:	Appeal by I.T.A.T was dismissed due to ‘Non-Prosecution’ on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015. The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently. If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) . Kindly give case laws. read more

Whether the Tribunal can condone the delay of seven years in fling the miscellaneous application for restoration of appeal u/s 254 (2) of the Act ?

Excerpt of query:

Appeal by I.T.A.T was dismissed due to ‘Non-Prosecution’ on 13/07/2015 since no adjournment application was filed nor anyone on behalf of appellant appeared on 13/07/2015. The Appellant is basically agriculturist . The advocate engaged for appeal before I.T.A.T had expired. Appellant came to know about Tribunal order recently. If M.A. is filed with Affidavit explaining the above facts and application for condonation of delay, what is the possibilities of accepting the same, keeping in mind the delay of 7 years and particularly provision of Section 254(2) . Kindly give case laws.

Return in response to notice u/s 148 , 147 , whether agreed addition to be included
Excerpt of query:	Sir, The assessment completed u/s 143(3) with agreed additions was re opened u/s 147 , while filing return in response to notice u/s 148, whether agreed additions made to returned income , to be included in taxable income ? If so, whether revised financial statements incorporating the addition is to be filed? please advice. read more

Return in response to notice u/s 148 , 147 , whether agreed addition to be included

Excerpt of query:

Sir, The assessment completed u/s 143(3) with agreed additions was re opened u/s 147 , while filing return in response to notice u/s 148, whether agreed additions made to returned income , to be included in taxable income ? If so, whether revised financial statements incorporating the addition is to be filed? please advice.

Property in mothers name purchased from funds of elder son and father-who is real owner
Excerpt of query:	Property consisting of a plot of land and building constructed afterwards on that , purchased from the funds of Father and elder son in the name of mother(fathers wife ,ie not ancestral property) 40 years back. A registered will was executed 20 year back jointly by father and mother distributing the property in the name of three sons (including one step son and excluding daughters)Now mother died recently. and father is still alive. Now the question is 1) Who are the real owners ie father son duo or mother. 2) Benami transaction act was not in force, hence property will be benami or what.. 3)Can mother give entire property through will or gift deed ,against wish of father to second son ,depriving elder son who had invested 50% on property 4) What is the remedy left with elder son. 5) Is there any supreme court judgement where the persons who have provided the funds are declared as real owners not the person in whose name property is purchased.Details of such case may kindly be provided. 6) Mother died after two months of gift deed/will in favour of second son. suspicion of unnatural death or poisiong or giving less food which resulted in lowering of her blood pressure and subsequent death is there ,how to proceed further. under which law case can be filed against second son as mother was living with him and he avoided medical examination and obtaining certificate after death and before funeral(it was severe corona period) and elder son could not attend funeral due to Cobid RESTRICTIONS but advised him (younger brother ) through whatsapp message to obtain medical certificate before funeral. But he got annoyed and created a situation to cremate in a hurry. Any court judgement for reference. 7)Younger brother obtained Death certificate by giving false information ie wrong husband name and mothers name while giving application/affidavit to registrar. Can a case be filed but under which section rule. read more

Property in mothers name purchased from funds of elder son and father-who is real owner

Excerpt of query:

Property consisting of a plot of land and building constructed afterwards on that , purchased from the funds of Father and elder son in the name of mother(fathers wife ,ie not ancestral property) 40 years back. A registered will was executed 20 year back jointly by father and mother distributing the property in the name of three sons (including one step son and excluding daughters)Now mother died recently. and father is still alive. Now the question is 1) Who are the real owners ie father son duo or mother. 2) Benami transaction act was not in force, hence property will be benami or what.. 3)Can mother give entire property through will or gift deed ,against wish of father to second son ,depriving elder son who had invested 50% on property 4) What is the remedy left with elder son. 5) Is there any supreme court judgement where the persons who have provided the funds are declared as real owners not the person in whose name property is purchased.Details of such case may kindly be provided. 6) Mother died after two months of gift deed/will in favour of second son. suspicion of unnatural death or poisiong or giving less food which resulted in lowering of her blood pressure and subsequent death is there ,how to proceed further. under which law case can be filed against second son as mother was living with him and he avoided medical examination and obtaining certificate after death and before funeral(it was severe corona period) and elder son could not attend funeral due to Cobid RESTRICTIONS but advised him (younger brother ) through whatsapp message to obtain medical certificate before funeral. But he got annoyed and created a situation to cremate in a hurry. Any court judgement for reference. 7)Younger brother obtained Death certificate by giving false information ie wrong husband name and mothers name while giving application/affidavit to registrar. Can a case be filed but under which section rule.

Sale of land used for agricultural by members and investment – Exemption of capital gains .
Excerpt of query:	sir, just before the sale of the land used for the agricultural activity has been converted as non-agricultural land and the proceeds have been received by one single person on behalf of the number of members in the family which he again returned to the members of the family to facilitate the easy transaction. Whether this can be treated as agricultural income in the hands of individual members? or it has to be treated as capital gains, if so long or short. In case if the investment is made to claim the exemption, can it be allowed? The members became the owners jointly due to the death of the father. read more

Sale of land used for agricultural by members and investment – Exemption of capital gains .

Excerpt of query:

sir, just before the sale of the land used for the agricultural activity has been converted as non-agricultural land and the proceeds have been received by one single person on behalf of the number of members in the family which he again returned to the members of the family to facilitate the easy transaction. Whether this can be treated as agricultural income in the hands of individual members? or it has to be treated as capital gains, if so long or short. In case if the investment is made to claim the exemption, can it be allowed? The members became the owners jointly due to the death of the father.

Purchases – Turnover – Case Law on Section , 44AB read with S 271B
Excerpt of query:	We are not getting a correct citation of decision CCIT v Vijay Maheshwari HUF, a case on issue of ‘TURNOVER’ for S.44AB of I T Act. Everywhere it is mentioned as 228 ITR 157 SC (Statute). But it is not available. Can ITATONLINE help. Other references are 515/BOM/1991 & ITA /924/1995 decided on 27/03/1996. SLP is dismissed on 13/10/1997 by SC. SLP No. is Civil/20074/1997. We have tried on HC and SC websites also. If possible mail copy of decisions. read more

Purchases – Turnover – Case Law on Section , 44AB read with S 271B

Excerpt of query:

We are not getting a correct citation of decision CCIT v Vijay Maheshwari HUF, a case on issue of ‘TURNOVER’ for S.44AB of I T Act. Everywhere it is mentioned as 228 ITR 157 SC (Statute). But it is not available. Can ITATONLINE help. Other references are 515/BOM/1991 & ITA /924/1995 decided on 27/03/1996. SLP is dismissed on 13/10/1997 by SC. SLP No. is Civil/20074/1997. We have tried on HC and SC websites also. If possible mail copy of decisions.

Section 151 . Sanction for issue of notice – Who will be approving authority u/s 151 i.e. JCIT or CIT, considering the extension granted time to time due to Covid Pandemics.
Excerpt of query:	Notice u/s 148 for ay 15-16 received 0n 25/03/2021. Who will be approving authority u/s 151 i.e. JCIT or CIT, considering the extension granted time to time due to Covid Pandemics. read more

Section 151 . Sanction for issue of notice – Who will be approving authority u/s 151 i.e. JCIT or CIT, considering the extension granted time to time due to Covid Pandemics.

Excerpt of query:

Notice u/s 148 for ay 15-16 received 0n 25/03/2021. Who will be approving authority u/s 151 i.e. JCIT or CIT, considering the extension granted time to time due to Covid Pandemics.

Holding of NRE account by a foreign citizen , whether interest income is exempt ?
Excerpt of query:	A person who is an Indian but holds a Singapore citizenship. He has been living in India, for more than 2 years. He still holds NRE account and claims that the interest is exempt from tax. Bank is allowing him to continue to hold the NRE account and is not deducting TDS because he is a foreign citizen. Is the legal position correct? read more

Holding of NRE account by a foreign citizen , whether interest income is exempt ?

Excerpt of query:

A person who is an Indian but holds a Singapore citizenship. He has been living in India, for more than 2 years. He still holds NRE account and claims that the interest is exempt from tax. Bank is allowing him to continue to hold the NRE account and is not deducting TDS because he is a foreign citizen. Is the legal position correct?

Input tax credit.
Excerpt of query:	Respected expert team. Commercial tax officer visited my business premises and inspected Book of accounts and etc. And they obtain written statement from me. My query is Commercial tax officer disallowed the ITC availed on purchase of car and hardware tools and I’m not charging depreciation on car and hardware tools. Kindly suggest me to deal with this me matter. Thank you Mohammad Ali Tax practitioner read more

Input tax credit.

Excerpt of query:

Respected expert team. Commercial tax officer visited my business premises and inspected Book of accounts and etc. And they obtain written statement from me. My query is Commercial tax officer disallowed the ITC availed on purchase of car and hardware tools and I’m not charging depreciation on car and hardware tools. Kindly suggest me to deal with this me matter. Thank you Mohammad Ali Tax practitioner

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