Income Tax Judgements

This appeal by the Revenue is directed against the order Commissioner of Income Tax(Appeals)-45, Mumbai [in short 'the CIT(A)’] dated 24/10/2019 for the assessment year 2011 12.

This is an appeal filed by the assessee against the order of ld. CIT(A), Bareilly dated 12.12.2017.

This is an appeal preferred by the assessee against the order of the Ld. CIT(A), Jalpaiguri dated 22.01.2019 For AY 2015-16.

The above captioned appeal & Cross Appeal for Assessment Year 2009-10 are directed against the orders of Ld. Commissioner of Income Tax(Appeals)-I (in short ‘Ld. CIT], Bhopal dated 24.05.2018 which is arising out of the order u/s 143(3) r.w.s. 147 o

This is assessee’s appeal for AY 2010-11 against the order of the CIT(A)-6, Hyderabad dated 31.07.2020. At the outset, it is seen that there is a delay of 7 days in filing of the appeal before the Tribunal and being satisfied with the reasons given i

This Court is of the view that the Faceless Assessment Scheme mandatorily provides for issuance of a prior show cause notice and draft assessment order before issuing the final assessment order.

Assessee falls within the second and fourth category analysed by the Hon'ble Supreme Court. Respectfully following the above view by Hon'ble Supreme Court in case of Engineering Analysis Centre of Excellence Pvt. Ltd. Vs. CIT (Supra). Tribunal held t

The assessee is engaged in the business of manufacture and sale of coir mats and mattings. For the assessment year 2007-08, the return filed by the assessee was accepted and a refund was also granted. The assessee was called upon to produce the balan

The Hon’ble Supreme Court, set aside the judgment of the Delhi High Court by observing Explanation 3C to be clarificatory as it explains Section 43B(d) the way it originally stood and does not purport to add a new condition retrospectively. Held, the

In Eko India Financial Services (P) Limited vs Assistant Commissioner of Income Tax in W.P.(C) 5819/2021 dated August 03, 2021 the Hon'ble Delhi High Court directed the Revenue ('the Respondents') to refund the amount adjusted in excess of 20% of the