TJ Vinod, the assessee, has been directed by the Kerala High Court to appear before the Commissioner of Income Tax regarding the rejection of their application for registration under Section 12A of the Income Ta
Under the Income Tax Act, 1961 penalty is to be levied on the amount of "tax sought to be evaded" in respect of the concealment of particulars of income or furnishing inaccurate particulars of the income. Nevertheless, in case of SEARCH penalty is als...
Mumbai in appeal No.CIT(A)-53/IT-376/ACIT-18(2)/2018-19 dated 18/06/2019 (ld. CIT(A) in short) against the order of assessment passedu/s.143(3) of the Income Tax Act, 1961 (hereinafter referred to as Act) dat...
IT/ILT : Assessing Officer cannot thrust provision of DTAA on an assessee, who has chosen to be governed by Income-tax ActCA. Rashmin C. Sanghvi
5. In our opinion, in terms of section 250(6) of the Income-tax Act, 1961 (in short ‘the Act’), the Ld. CIT(A) is required to pass reasoned order on merit even in the case of none representation by the assessee. Since this ...
This assessee’s appeal for AY.2012-13 arises from the CIT(A)-7, Hyderabad’s order dated 06-06-2017 passed in appeal No.483/CIT(A)-7/2016-17, in proceedings u/s.143(3) of the Income Tax Act, 1961 [in short, ‘the Act...