The appellant, an agriculturist, sold ancestral agricultural land for ₹4.86 crores, with his share amounting to ₹1.21 crores. Believing no tax applied to the sale of ancestral land, the appellant did ...
The present appeal is filed by the applicant trust against the order dated 27.02.2024 passed by the Commissioner of Income Tax (Exemption) Ahmedabad, (in short ‘the CIT (Exemption)’), rejecting the ...
During the hearing, both parties acknowledged that the issues in the appeal were covered by a prior ITAT order in a similar case. The Tribunal, finding no material changes in the factual or legal ...
The Tribunal noted that the assessee’s eligibility for Section 115BAA benefits was clear, and the delay in filing the necessary forms stemmed from technical defects. The ITAT directed the Assessing ...
Section 80JJAA Deduction Denial Due to Technical Default: ITAT Directs JAO to Rectify CPC Intimation
1. The Commissioner of Income Tax (Appeals), NFAC, has erred in law and on facts while upholding the order passed by the Central Processing Centre u/s 154 of the Income Tax Act, 1961, and hence the ...
In the case of Dhaval Nalinbhai Patel Vs. DCIT, the ITAT Chennai addressed an appeal concerning an ex-parte order passed by the Commissioner of Income Tax (Appeals) on 30th July 2024. The assessee had ...
The Court acknowledged that while the appeal was incomplete due to the shortfall in the requisite fee, it could not be deemed non-maintainable. It emphasized that appellants must be informed of any ...
In the case of Kamlesh Babalal Shah Vs. ACIT, the ITAT Ahmedabad reviewed an appeal challenging the order of the Commissioner of Income Tax (Appeals) [CIT (A)], National Faceless Appeal Centre (NFAC), ...
The ITAT found no evidence of incriminating material supporting the addition during the assessment process. The tribunal emphasized that the absence of such material rendered the addition ...
2. The brief facts are that the petitioner is a registered dealer under the Goods and Services Tax Act, 2017 (for short ‘the Act of 2017’). A show cause notice dated 31.07.2024 was issued by the ...
The ITAT noted that the CIT (A)’s order failed to meet the requirements of Section 250 (6) of the Income Tax Act, as there was no proper discussion or points of determination provided regarding the ...
In the case of Silverline vs State of Bihar, the Patna High Court examined the dismissal of an appeal by the appellate ...
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