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Income Tax : Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO

Brief facts of the case are that assessee was running a proprietary business as whole seller at Nain

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Income Tax : Order not supported by reasoning deserve to be set aside

The relevant facts borne out from the assessment order are that as against the returned income of Rs

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Income Tax : Section 32 applied only on capital expenditure not on revenue for any reason

That the Ld. Commissioner of Income Tax (A) erred on facts and in law in confirming the disallowance

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Income Tax : Payment received through banking channels is enough to find out the source and reason

In this case return of income declaring total income of ` 108107/- was filed on 31.10.1993 after cla

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Income Tax : Absence of prosecution may without reasonable cause deserve the appeal to be dismissed

Assessee was informed that matter will be heard on 17.09.2012. But, no one appeared on behalf of ass

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Income Tax : Every Judicial authority must pass a reasoned order, which should reflect application of mind by the concerned authority

Fact of the case is cash sale and reply of notice by the assessee.

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Income Tax : Liability arise only when the project is completed unless estimated on reasonable basis periodically

Ground of appeal relates to the grievance of the appellant against the action of the Assessing Offic

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Income Tax : Order suffers from lack of reasoning and which is not a speaking order on which addition is made can be set-aside

That the Revenue has erred in law and on facts in adding the amount of ` `3,667/- which pertains to

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Income Tax : AO can reassess issues other than the issues proceedings were initiated but he was not justified when the reasons for the initiation of those proceedings ceased to survive

On the facts and in the circumstances of the case as well as in law the Ld. Commissioner of Income T

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Income Tax : Gift deed in the absence of sign, relationship between donor and donee and proper reason cannot be treating as valid

Question raised in the case is. Whether on the facts and circumstances of the case the Ld. Commissio

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Income Tax : AO has to determine amount of such expenditure on the basis of a reasonable and acceptable method of apportionment to disallow under sec 14A

The only issue for consideration relates to disallowance u/s 14A of the Act. The facts of the case s

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Income Tax : Appeal dismissed under Rule 19 can be recalled by the appellant after showing proper reason of non proseqution

From the judgment it is cleared that the assessee is not interested in the prosecution of this appea

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Income Tax : Late deposit of TDS cannot be the reason of disallowance uas per sec 40a(ia)

Facts, in brief, as per relevant orders are that return declaring income of ``12,75,862/- on a/c of

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Income Tax : CIT must give proper opportunity of being heard to AO to explain the reason of his decision

At the time of hearing before us, the ld. DR appearing on behalf of revenue by pointing out the vari

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Income Tax : Dismissed appleal for non proseqution can be recalled depend on the satisfied reason

Having regard to the facts stated above and keeping in view of the provisions of Rule 19(2) of the I

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Income Tax : Non appearance deserve the appeal to be un-admitted as per the provision of Rule 19 and appellant can recall after explaining the reason

. In the case of Commissioner of Income-tax vs. Multiplan India (P) Ltd.; 38 ITD 320 (Del), the appe

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Income Tax : Every loss of the Revenue as a consequences of order of AO cannot be treated as prejudicial to the Revenue and CIT must give reason to consider it unsustainable

From a rending of sub-section (1) of section 263, it is clear that the power of suo motu revision ca

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Income Tax : As per Rule 19 if the appellant remain absent on the date of hearing without showing any reason than appeal will be treated as un-admitted

However, at the time of hearing no one was present on behalf of the assessee nor any adjournment app

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Income Tax : As per sec 12AA (3) if Commissioner is satisfied that activities of trust are not genuine can pass order for cancellation of registration only after giving reasonable opportunit

Before we part with this order, it may be mentioned that according to the provisions of sub-section

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Income Tax : In the presence of reasonable cause assessee can be consider to send back the matter to the file of AO

Briefly stated facts of the case are that the assessee is an individual carrying on business of civi

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