Delhi High Court on Reassessment Proceedings: AO Cannot Review Own 148A(d) Order; Time-Bar under Section 149 Applies
CBDT issues Circular to provide relief in case of TDS demands on account of Non Linkage of PAN – Aadhar.
If order under section 263 quashed by ITAT, assessment done pursuant to section 263 doesn’t not survive. Filing of appeal by department at HC do not change the position
Supreme Court Dismisses SLP in Faceless Reassessment Row: A Landmark Moment for Section 148 Proceedings
Notices issued under section 148 by JAO & not FAO are invalid – Madras HC follows Bombay HC in Hexaware Technology
Can short term capital gain u/s 50 of I.T.Act,1961 arising from sale of depreciable assets be set off against brought forward business loss?
Return of Income beyond the time limit provided under section 142(1) – Whether it is necessary to issue notice u/s 143(2)?