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Income Tax : Sending of submission of assessee to AO for remand report is enough to avoid contravention of rule 46A

During the year the assessee company had raised unsecured loans of ` 96,65,438/-, the source of whic

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Income Tax : If after sending notice in proper time no step have been taken place than the appeal treated as un admitted

Despite sending notice sufficiently in advance and there being defect memo about late filing of the

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Revised tax effect for appeal applies to all pending appeals
Registration of trust under section 12A IT Act 1961
If the appeal has no effect on tax liability its liable to be dismissed
Realisation of shares cannot be treated as commission
Long term capital gain under section 50C of the Income Tax Act
Absence without application for adjournment can treat the appeal dismisses
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
AO cannot make any addition without giving adequate opportunity to assessee
Reopening of the assessment under Section 148
If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition

Realisation of shares cannot be treated as commission
If the appeal has no effect on tax liability its liable to be dismissed
Long term capital gain under section 50C of the Income Tax Act
Absence without application for adjournment can treat the appeal dismisses
If issue set aside by ITAT further appeal on same subject is deemed to be set aside subject to the condition
Reopening of the assessment under Section 148
Registration of trust under section 12A IT Act 1961
Intimation u/s 143(1) cannot be disturbed subject to the reason recorded by AO
AO cannot make any addition without giving adequate opportunity to assessee
Revised tax effect for appeal applies to all pending appeals

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