Latest updates for Cit(A) Cannot Introduce New Source

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Recent items include:

  • Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No
  • Can the Income Tax Department Make New Additions in Reassessment If the Original Reason for Reopening Fails? Bangalore I
  • Delhi ITAT Rules AO Can’t Consider Fresh Capital Gains Deduction Claim Made in the ITR

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thetaxtalk.com /1 month ago

Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No

Can the CIT(A) Enhance an Assessment by Introducing a Completely New Source of Income? ITAT Delhi Says No   The power of the Commissioner of Income Tax (Appeals) [CIT(A)] to enhanc...

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thetaxtalk.com /1 month ago

Can the Income Tax Department Make New Additions in Reassessment If the Original Reason for Reopening Fails? Bangalore I...

Can the Income Tax Department Make New Additions in Reassessment If the Original Reason for Reopening Fails? Bangalore ITAT Says No Keywords: reassessment under Section 147, Sectio...

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blog.saginfotech.com /1 month ago

Delhi ITAT Rules AO Can’t Consider Fresh Capital Gains Deduction Claim Made in the ITR

The Delhi bench of the Income Tax Appellate Tribunal (ITAT) has held that the Assessing Officer (AO) lacks jurisdiction to entertain fresh capital gains deduction claims raised sol...

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blog.saginfotech.com /4 weeks ago

Bengaluru ITAT: Fresh Tax Demand Cannot Be Raised Through Computation Sheet After Returned Income Is Accepted

The Income Tax Appellate Tribunal (ITAT), Bengaluru Bench, has held that the Income Tax Department cannot create a fresh tax demand through a computation sheet or Section 156 notic...

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thetaxtalk.com /1 month ago

Section 69 Addition Cannot Be Based on Mere Suspicion or ‘Human Probabilities’ Once the Source of Cash Is Proved: ITAT C...

Section 69 Addition Cannot Be Based on Mere Suspicion or ‘Human Probabilities’ Once the Source of Cash Is Proved: ITAT Chennai One of the most common reasons for additions under Se...

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thetaxtalk.com /1 month ago

Can Income Tax Additions Be Made Solely on Third-Party Evidence? ITAT Mumbai Says No – A Landmark Judgment Every Taxpaye...

Can Income Tax Additions Be Made Solely on Third-Party Evidence? ITAT Mumbai Says No – A Landmark Judgment Every Taxpayer Must Know   Keywords: Third-party evidence under Income Ta...

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thetaxtalk.com /2 weeks ago

Section 69A Addition Cannot Be Sustained Without Proving Ownership of Unexplained Money: ITAT Jaipur

Section 69A Addition Cannot Be Sustained Without Proving Ownership of Unexplained Money: ITAT Jaipur Third-party electronic material cannot replace the foundational requirement of...

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businesstoday.in /1 month ago

Can third-party documents alone trigger a tax demand? ITAT explains when the Income Tax Department can act

A recent ITAT ruling has clarified that the Income Tax Department cannot raise a tax demand solely on the basis of documents recovered from a third party without independent eviden...

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thetaxtalk.com /1 month ago

Section 153C Cannot Be Invoked Mechanically: ITAT Jaipur Quashes Proceedings for Lack of Independent Satisfaction

Section 153C Cannot Be Invoked Mechanically: ITAT Jaipur Quashes Proceedings for Lack of Independent Satisfaction   AO Cannot Simply Copy the Satisfaction Note of the Searched Pers...

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thetaxtalk.com /1 month ago

Assessment in the Name of a Deceased Person Is a Nullity: ITAT Allows Legal Ground Even If Not Raised Before CIT(A)

Assessment in the Name of a Deceased Person Is a Nullity: ITAT Allows Legal Ground Even If Not Raised Before CIT(A)   Ahmedabad ITAT Reaffirms That Jurisdictional Defects Can Be Ra...

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thetaxtalk.com /2 weeks ago

Failure to Initiate Section 270A Penalty Cannot Alone Justify Section 263 Revision: ITAT Ahmedabad

Failure to Initiate Section 270A Penalty Cannot Alone Justify Section 263 Revision: ITAT Ahmedabad   PCIT cannot revise an assessment merely because AO did not initiate penalty pro...

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thetaxtalk.com /3 weeks ago

Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier:...

Section 153C Cannot Be Invoked After 1 April 2021 for an “Other Person” Merely Because the Search Was Conducted Earlier: ITAT Bangalore   Landmark Ruling Clarifies That the Date of...

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thetaxtalk.com /3 weeks ago

Can Penalty Under Section 271(1)(c) Be Levied on Estimated Bogus Purchase Additions? ITAT Says No

Can Penalty Under Section 271(1)(c) Be Levied on Estimated Bogus Purchase Additions? ITAT Says No   Estimated Additions Cannot Automatically Lead to Penalty for Concealment or Furn...

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thetaxtalk.com /1 month ago

Can CPC Apply the Supreme Court’s Checkmate Judgment Retrospectively? ITAT Says No

Can CPC Apply the Supreme Court’s Checkmate Judgment Retrospectively? ITAT Says No A Debatable Issue Cannot Be Adjusted Under Section 143(1) by Applying a Later Supreme Court Decis...

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blog.saginfotech.com /4 weeks ago

Delhi ITAT Directs CIT(A) to Decide Whether CAM Charges Attract 2% TDS U/S 194C or 10% U/S 194-I

The Income Tax Appellate Tribunal (ITAT), Delhi Bench, in this case, has mentioned that the Commissioner of Income Tax (Appeals) [CIT(A)] should determine whether Tax Deducted at S...

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blog.saginfotech.com /1 week ago

Delhi ITAT Restricts Reopening of Assessment Years Beyond Prescribed Period in Search Cases

The Delhi Income Tax Appellate Tribunal (ITAT) has made a significant ruling regarding the jurisdiction of assessing officers under Section 153C of the Income Tax Act, 1961. The tr...

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blog.saginfotech.com /3 weeks ago

Allahabad HC: Objections to Draft Assessment Order Must Be Filed Before Both DRP and AO

The Allahabad High Court at Lucknow has said that objections to a draft assessment order u/s 144C of the Income Tax Act, 1961, should be submitted before the Dispute Resolution Pan...

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thetaxtalk.com /1 week ago

Anonymous Donations Cannot Be Treated as Unexplained Cash Credits Merely Because Donor Identity Is Unknown: ITAT

Anonymous Donations Cannot Be Treated as Unexplained Cash Credits Merely Because Donor Identity Is Unknown: ITAT   Vishakhapatnam ITAT holds that where a Section 12A trust treats a...

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blog.saginfotech.com /2 weeks ago

Reassessment Notice Issued After the Specified 6 Year Limitation Period is Not Valid: ITAT Quashes Order

The Delhi Bench of the Income Tax Appellate Tribunal (ITAT) has stated that a reassessment notice issued u/s 148 of the Income Tax Act, 1961, after the specified 6-year limitation...

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thetaxtalk.com /4 days ago

Seized Excel Sheet, Cash Loans and Section 69: ITAT Upholds Addition When Assessee Could Not Explain the Entries

Seized Excel Sheet, Cash Loans and Section 69: ITAT Upholds Addition When Assessee Could Not Explain the Entries     80C and HRA claims also rejected for lack of evidence – ITAT Hy...

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thetaxtalk.com /6 days ago

Section 264 Cannot Become a Backdoor for a Time-Barred Revised Return: Supreme Court

Section 264 Cannot Become a Backdoor for a Time-Barred Revised Return: Supreme Court     Supreme Court holds that where a taxpayer omitted a claim from the original return and fail...

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thetaxtalk.com /2 weeks ago

Section 43CA Cannot Be Applied to Land Sale Agreed Before Its Introduction: ITAT Jaipur

Section 43CA Cannot Be Applied to Land Sale Agreed Before Its Introduction: ITAT Jaipur   Where agreement to sell was executed before section 43CA came into force and substantial c...

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blog.saginfotech.com /2 weeks ago

Gujarat HC: AO Cannot Reopen Scrutiny Assessment on Mere Change of Opinion Without Fresh Material

The Gujarat High Court on 19 August said that an assessing officer cannot reopen an assessment on the concern already analysed in the original scrutiny only on a change of opinion,...

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thetaxtalk.com /2 weeks ago

Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT

Section 50C Addition Cannot Survive When AO Fails to Refer Valuation Dispute to DVO: ITAT   Assessee disputed stamp duty value and specifically requested DVO reference, but AO proc...

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