No addition could be made on the basis of ‘Mobile data or loose paper in the absence of corroborative evidence: ITAT Chandigarh
Intimation under section 143(1) is invalid in law if it was not served to the assessee within the prescribed timelines: ITAT Ahmedabad
Length of delay is immaterial when there exists “sufficient cause”- ITAT condoned the delay of 1607 days
HC directed CBDT to apply VsV Scheme, 2024 to taxpayers where due date of filing of appeal has not expired