Delhi High Court held that in cases involving multiple parties, the adjudication cannot be done by different Commissionerates ...

The AO invoked Explanation 1(v) to section 153 to justify delay. The Tribunal clarified that an invalid 142A reference gives no such protection, rendering the order ...

The issue was whether reassessment could survive when sanction under section 151 was taken from the wrong authority. The Tribunal held that approval by the PCIT instead of the PCCIT/PDG is a fatal ...

The AO made a ₹90 lakh addition under section 68 despite the case being under limited scrutiny. ITAT held that crossing the approved scope renders the addition and assessment ...

The Tribunal held that deciding an appeal on merits without granting an effective hearing breaches section 250(2) and natural justice. Repeated adjournments alone cannot justify ex-parte disposal, ...

The ITAT ruled that an inadvertent mistake in selecting the assessment year while filing Form 10AB cannot defeat an existing valid registration. Mechanical rejection without record verification was ...

The AO passed a rectification order while the core section 50C addition was pending fresh adjudication. ITAT ruled that such parallel adjudication leads to inconsistency and must be ...

The ITAT held that reassessment based only on Investigation Wing inputs, without independent application of mind, is invalid. Since reopening itself failed, the Section 68 share capital addition could ...

The Tribunal held that commission paid to a shell concern with no real services is taxable as unexplained credit. Claims that expenditure related to an earlier year were ...

The Tribunal ruled that cash deposited from recorded demonetisation-period sales cannot be treated as unexplained when books and VAT turnover are accepted. Suspicion without evidence cannot justify ...

Revenue argued no separate satisfaction was needed as the searched and other person had the same AO. ITAT rejected this, holding that since AOs were different on the date of satisfaction, the defect ...

The AO relied on human probability, abnormal price movement and third-party material. ITAT held that without direct evidence against the assessee, LTCG cannot be branded ...