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Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act if responded and participated in the proceedings. hence, matter was remanded back to CIT(A) for adjudication of the appeal on merits. ITO vs. RAJAN KALIMUTHU

Non-striking off of the relevant column of the show cause notice cannot be a valid reason for deletion of the penalty u/s.271(1)(c) of the Act if responded and participated in the proceedings. hence, matter was remanded back to CIT(A) for adjudication…
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148, 271(1)(c), 274, AY 2014-15, CHENNAI ITAT, In Favour of Assessee

November 16, 2019

submit half yearly return for dues to MSME‎on or before 30th May, 2019

Dear Sir, Kindly refer to Circular enclosed as Annexure A with this E-mail. As per this circular we have to submit half yearly return for dues to MSMEs as otherwise we have to pay huge amount of penalty. Hence you…
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client

November 16, 2019

sme

SME half yearly return 2018-19 to file

ankita

November 16, 2019

MSME Half yearly Return 2018-19

Client detail on forms and filing

ankita, client, work report

November 16, 2019

Parshvanath Colony

Parshav Nath Colony letter head final

client

November 16, 2019

The statements of the ‎employees, in search and seizure cases, can be used only if they are supported by some ‎kind of collaborative evidence.

Friends on 1st march, 2019, BOMBAY TRIBUNAL held that the statements of the ‎employees, in search and seizure cases, can be used only if they are supported by some ‎kind of collaborative evidence. However, Ld. DR could not point out…
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2(31), 68, Bombay Tribunal

November 16, 2019

On Apr 30, 2019 INDORE TRIBUNAL held that Without mentioning the limbs i.e., of “concealment of particulars of income” or “furnishing inaccurate particulars of income” for which penalty proceedings have been initiated u/s 271(1)(c), notice issued by AO u/s 274 r.w.s. 271(1)(c) is not valid.

On Apr 30, 2019 INDORE TRIBUNAL held that Without mentioning the limbs i.e., of “concealment of particulars of income” or “furnishing inaccurate particulars of income” for which penalty proceedings have been initiated u/s 271(1)(c), notice issued by AO u/s 274…
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271(1)(c)

November 16, 2019

section 56(2)(vii)(b) is not applicable on purchase of goods for sale. Section 56(2)(vii)(b) covers transactions value is less than than Rs. 50000 or more with Fair Market Value. These transactions occurs on or after first day of October, 2009 but before first day of April, 2017‎

On Apr 5, 2019 PUNE TRIBUNAL hold that where the assessee had purchased agricultural land which was its stock in trade and on its sale the receipts were recognized and accepted as business income, then there is no question of attracting the…
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56(2)(vii)(b), Pune Tribunal

November 16, 2019

The notice issued u/s 148 in the name of the dead person is unenforceable in the eye of law.

The notice issued u/s 148 in the name of the dead person is unenforceable in the eye of law. Case Name : Alamelu Veerappan Vs ITO (Madras High Court) Appeal Number : Writ Petition No.30060 of 2017 Date of Judgement/Order :…
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148, madras High Court, Service of notice

November 16, 2019

Salary employed-check list for filing ITR

‎1.‎ Form-16 : Please check your PAN and other details on Form 16 and this ‎Form should be downloaded from IT Deptt. If there is any mistake please ‎tell your Employer to file Revised TDS Return.‎ ‎2.‎ Please give Salary…
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Articles, client

November 16, 2019