Cases

INCOME TAX OFFICER VS SHALINI GUPTA
DELHI TRIBUNAL, May 16, 2024

1. This appeal is filed by the Revenue against the order of Commissioner of Income Tax Appeals-1 Noida (‘Ld. CIT(A)’ for short), dated 31/12/2018 for the Assessment Year 2015-16. 2. The Grounds of Appeal are as under:- “1...

Legislation Referred To : Section 69, 10(38), 143(3)

DEPUTY COMMISSIONER OF INCOME TAX (E) VS INDIAN GREMEEN SERVICES
DELHI TRIBUNAL, May 15, 2024

1. This appeal by the Revenue is preferred against the order of the CIT(A) - 40, Delhi dated 08.10.2018 pertaining to A.Y. 2007-08. 2. The Revenue has raised the following solitary ground of appeal: “Whether on the facts &the...

Legislation Referred To : Section 11, 12, 13(2)(b)

DEPUTY COMMISSIONER OF INCOME TAX VS AVINASH BUILDES
RaiTrib, May 15, 2024

1. The captioned appeal is filed at the instance of revenue against the order u/s 250 of the Income Tax Act, 1961 (In short 'The Act') for the Assessment Year 2018-19 passed by Commissioner of Income Tax, Appeal, NFAC, Delhi, (in short...

Legislation Referred To : Section 36(1)(iii), 143(3), 250

KUNDALIKA NAGARI SAHAKARI PATSANSTHA MARYADIT VS INCOME TAX OFFICER
PUNE TRIBUNAL, May 15, 2024

1. This assessee’s appeal for assessment year 2016-17, arises against the National Faceless Appeal Centre [in short the “NFAC”] Delhi’s Din and Order No.ITBA/NFAC/S/250/ 2023-24/1059518097(1), dated 09.01.2024, in...

Legislation Referred To : Section 80P(2)(d), 144, 147
Notifications

NOTIFICATION NO. 42/2024, DATED: 08-05-2024

Tamil Nadu Electricity Regulatory Commission

NOTIFICATION NO. 41/2024, DATED: 24-04-2024

Kerala Autorickshaw Workers Welfare Fund Scheme, Kollam

NOTIFICATION NO. 40/2024, DATED: 23-04-2024

“Shree Ramanuj Kot Laxmi Venkatesh Mandir” managed by Shree Ramanuj Kot Trust, Indore, Madhya Pradesh to be place of historic importance and a place of public worship of...

NOTIFICATION NO. 39/2024, DATED: 22-04-2024

Amendments in the notification number S.O.2692 (E), dated the 10th June, 2022, read with corrigendum notification number S.O.3044(E) dated the 4th July,2022

Circulars

CIRCULAR NO. 07/2024, DATED: 25-04-2024

Extension of due date for filing of Form No. 10A/10AB under the Income-tax Act, 1961— reg.

CIRCULAR NO. 06/2024, DATED: 23-04-2024

Partial modification of Circular No. 3 of 2023 dated 28.03.2023 regarding consequences of PAN becoming inoperative as per rule 114AAA of the Income-tax Rules, 1962- reg.

CIRCULAR NO. 05/2024, DATED: 15-03-2024

Circular u/s 268A of the Income-tax Act, 1961 for filing of appeals by the Department before Income Tax Appellate Tribunal, High Courts and SLPs/appeals before Supreme...

CIRCULAR NO. 04/2024, DATED: 07-03-2024

Ex-post facto extension of due date for filing Form No. 26QE which was required to be filed during the period 01.07.2022 to 28.02.2023 (pertaining to F.Y. 2022-23) - reg.

Press Notes

PRESS RELEASE, DATED: 13-05-2024

CBDT releases new functionality in AIS

PRESS RELEASE, DATED: 25-04-2024

CBDT extends due date for filing Form 10A/10AB

PRESS RELEASE, DATED: 21-04-2024

Net Direct Tax collections (provisional) for the Financial Year (FY) 2023-24 exceed the Union Budget Estimates by Rs. 1.35 lakh crore i.e. by 7.40% Net Direct Tax...

PRESS RELEASE, DATED: 16-04-2024

CBDT Signs Record Number of 125 Advance Pricing Agreements in FY 2023-24

Press Orders

ORDER, DATED: 28-09-2022

Order specifying the Collegium - Explallation to section 158AB of the Income-tax Act, 1961 - reg

INSTRUCTION, DATED: 23-04-2022

Revised Instruction for constitution and functioning of 'Local Committees to deal with Taxpayers' Grievances from High-Pitched Scrutiny Assessment' -reg.

INSTRUCTION NO. 17/2015, DATED: 09-11-2015

Constitution of Local Committees to deal with Taxpayers Grievances from High- Pitched Scrutiny Assessment- reg.-

INSTRUCTION NO. 03/2017, DATED: 21-02-2017

Standard Operating Procedure (SOP) to be followed by the Assessing Officers in verification of Cash transactions relating to demonetisation-regd.-