ITAT quashed Assessment – Illegal assumption of jurisdiction as satisfaction note recorded in a mechanical manner, without due application of mind
Even administrative orders for transfers of jurisdiction must respect the principles of fairness, particularly in cross-jurisdictional transfers.
Reasonable Opportunity of Being Heard is a condition precedent before transfer of case from one AO to other U/s 127
Can the Assessing Officer do rectification under Section 154 of the Income Tax Act beyond the 4-year under Section 154(7)?
Extension for the due dates of GSTR-1 and GSTR-3B filings Notification (No. 01/2025 & 02/2025 – Central Tax)
Whether payment of additional tax is a condition precedent for exercising option of filing Updated Return under section 139(8A)?
FTC cannot be denied on the ground that corresponding income has not been offered for tax in the year under consideration.