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In Absence Of Proper Show Cause Notice To The Assessee, There Is No Merit In Levy Of Penalty: ITAT

The Delhi Bench of the Income Tax Appellate Tribunal has held that where the initiation of penalty is one limb and the levy of penalty is another limb, then in the absence of proper show cause notice. ....

Kumar Jain , Praveen Kumar Jain , Samson Perinchery , Zile Singh Kashyap , Jai Balaji Group , Kritvi Enterprises Pvt , Bombay High Court , Delhi Bench , Income Tax Appellate Tribunal , Anil Chaturvedi , Accountant Member , Judicial Member , Jai Balaji , Anil Kumar Jain , Kritvi Enterprises , Assessing Officer , Zile Singh Kashyap Versus , Show Cause Notice ,

ITAT Allows Section 54F Deduction Though Capital Gain Scheme Account Was Not Opened

The Chennai Bench of the Income Tax Appellate Tribunal (ITAT) has allowed the deduction under section 54F though the capital gain scheme account was not opened.The two-member bench of V. Durga Rao. ....

Tamil Nadu , Pv Durga Rao , Chennai Bench , Income Tax Appellate Tribunal , Judicial Member , Accountant Member , Capital Gain Account Scheme , Income Tax Act , Assessing Officer , Section 54f , Income Tax , Capital Gain ,

Characterization Of Share Application Money By AO As Unexplained Cash Credit Is Devoid Of Necessary Verifications: ITAT

The Raipur Bench of the Income Tax Appellate Tribunal (ITAT) has held that the characterization of the share application money of Rs. 25 lac by the AO as an unexplained cash credit under Section 68 of. ....

West Bengal , Minerals Pvt , Bhatia Energy , Debraj Vincomp Ltd , Raipur Bench , Income Tax Appellate Tribunal , Income Tax Act , Ravish Sood , Judicial Member , Debraj Vincom , Ltd Because , Cash Credit , Share Application ,

Husband Entitled To TDS Credit On Interest Earned From Amount Gifted To His Wife: ITAT

The Income Tax Appellate Tribunal s (ITAT), Pune Bench ruled that the husband is entitled to TDS credit on interest earned on the amount gifted to his wife.The two-member bench of R.S. Syal (Vice. ....

Ss Viswanethra Ravi , Income Tax Appellate Tribunal , Pune Bench , Vice President , Judicial Member , State Bank , Anil Ratanlal Bohora Versus ,

Assessee Not Responsible To Explain Recipients Of Receipts Shown In Form No. 26AS: ITAT

The Delhi Bench of Income Tax Appellate Tribunal (ITAT) has held that the assessee is not responsible to explain the recipients of the receipts shown in Form No. 26AS.The two-member bench of Anubhav. ....

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