Income Tax

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Whether claim not made in ITR, can be made before the appellate authorities? ITAT, RAIPUR BENCH, RAIPUR passed the order on 02.02.2022.
Please deposit employees’ contribution deducted on or before the due date otherwise the right to claim such sums as allowable deduction while computing the income was lost forever. Income Tax Act, 1961. Sections 36(1)(va), 43B – Very important Hon’ble Supreme Court decision on October 12, 2022
Question: Whether assessment order would be void ab initio when the ld. Assessing Officer failed to issue a notice under section 143(2) of the Income Tax Act. Further whether procsseding u/s 263 action can be taken: ITAT KOLKATA decided the issue on 27.8.2022
Question : Can the statutory benefit under section 54 of the Income Tax Act, be denied to the assessee merely for the reason that the name of the wife was included in the property newly purchased? HIGH COURT OF DELHI passed the order on 22nd September, 2022
Question: Whether penalty u/s 270A can be saved for deduction claimed as business deductible expenditure for payment of Cess on income tax and surcharge in any previous year?
Series: Notice u/s 148 recd. What to do Check list: point first : Pls see the date and time of digitally signing of the Ld. AO and digitally granting of approval by the Prescribed Authority. HIGH COURT OF ALLAHABAD decided on SEPTEMBER 8, 2022
Question: Can AO reassessment order frame without considering the objection to the reopening of the assessment under section 147 of the IT Act? HIGH COURT OF ORISSA passed the order on this issue.
Whether remuneration to partner should be first allowed or brought forward business losses should be first set off? Ahmedabad tribunal decided the issue is very useful.
Question: Whether penalty imposed under section 270A is to quashed when AO as well as assessee has used the same details to arrive at different conclusions i.e. differing quantum of disallowances under section 14A of the Act. High Court of Delhi decided on this issue on May 31, 2022.
Q Can condonation of delay in filing appeal be acceded without a written request? The Hon’ble ITAT, Agra passed the order in the similar circumstances in the case of Netra Pal Singh v. Asstt. CIT on dated 23 April 2003 vide IT(SS)A No. 89/Del/1997 Block period 1985-86 to 1995-96