jurisdictional defect vs procedural defect Income Tax

Recent Posts

• Representation for extension of the specified date for furnishing Tax Audit Reports u/s 44AB and other audit reports for AY 2026-27 from 30 September 2026 to 31 October 2026, and of the return due date in audit cases from 31 October 2026 to 30 November 2026
• Section 147A: Supreme Court Stays Ruling Striking It Down – Reassessment Proceedings Also Frozen
• Capital Gains: One Rate, Many Rules!
• Income Tax Demand Recovery: Can the AO Attach Your Bank Account While Your Appeal Is Pending?
• Updated ITR: Can CPC Charge Section 234B Interest Beyond the Date of Tax Payment?
• Section 69C Cannot Apply When Source of Payment Is Known
• ₹11.22 Crore Addition and 500 Trees: An Unusual Second Chance by ITAT Chandigarh
• Interest on Land Acquisition Compensation: Can It Be Taxed Separately?
• Section 80GGC: A Bank Payment Is Not Always Enough-But a General Allegation Is Not Enough Either
• New Income-tax Act, 2025: Can JCIT(A) Set Aside an Assessment? A Small Drafting Change May Create a Big Litigation Issue