Cases

SANJAY MEHTA VS ASSISTANT COMMISSIONER OF INCOME TAX
KOLKATA TRIBUNAL, Sep 17, 2021

1. This appeal filed by the assessee pertaining to the A.Y. 2015-16 is directed against the order of ld. Commissioner of Income-tax (Appeals)-10, Kolkata dated 5th April, 2018 vide Appeal No. 912/CIT(A)-10/C-36/2015- 16/2017-18/Kol...

Legislation Referred To : Section 14A, 142(1), 143(3)

CITY LIFE PROJECTS PVT. LTD. VS INCOME TAX OFFICER
DELHI TRIBUNAL, Sep 17, 2021

Once reassessment proceedings were initiated on the basis of incriminating material found in the search of 3rd party then the provisions of section 153C were applicable which exclude the application of section 147 and 148 and notice u/s. 148 and...

Subject : Search and seizure
Legislation Referred To : Section 143(3), 147, 148, 153C
In Favour Of : Assessee

INCOME TAX OFFICER VS PAVAGADA SOUHARDA MULTI PURPOSE CO-OPERATIVE LTD.
BANGALORE TRIBUNAL, Sep 16, 2021

Entities registered under the Karnataka SouhardaSahakari Act, 1997 fit into the definition of "co-operative society" as enacted in sec.2(19) and therefore subject to all just exceptions.

Subject : Deductions
Legislation Referred To : Section 80P(2)(a)(i)
In Favour Of : Assessee

RAJ PROFIN PRIVATE LIMITED VS INCOME TAX OFFICER
DELHI TRIBUNAL, Sep 16, 2021

When substantial justice and technical considerations are pitted against each other, cause of substantial justice deserves to be preferred for the other side cannot claim to have vested right in injustice being done because of a non-deliberate delay.

Subject : Appeals
Legislation Referred To : Section 143(3)
In Favour Of : Matter remanded
Notifications

NOTIFICATION NO. 113/2021, DATED: 17-09-2021

EXTENSION OF TIME LIMITS UNDER TAXATION LAWS

NOTIFICATION NO. 110/2021, DATED: 17-09-2021

NO TDS UNDER SECTION 194A TO BE DEDUCTED ON INTEREST PAYMENT MADE BY SCHEDULED BANK TO MEMBER OF SCHEDULED TRIBE

NOTIFICATION F. NO. A.50050/9/2016, DATED: 15-09-2021

TRIBUNAL (CONDITIONS OF SERVICE) RULES, 2021

NOTIFICATION NO. 112/2021, DATED: 16-09-2021

276522 ONTARIO LIMITED SPECIFIED AS PENSION FUND FOR PURPOSE OF SUB-CLAUSE (IV) OF CLAUSE (C) OF THE EXPLANATION 1 TO SECTION 10(23FE)

Circulars

CIRCULAR NO. 17/2021, DATED: 09-09-2021

Extension of time lines for filing of Income-tax returns and various reports of audit for the Assessment Year 2021 -22- reg.

CIRCULAR NO. 16/2021, DATED: 29-08-2021

Extension of time lines for filing of various Forms under the Income-tax Act,1961

CIRCULAR NO. 16/2021, DATED 29.08.2021

EXTENSION OF TIME LINES FOR ELECTRONIC FILING OF VARIOUS FORMS UNDER THE INCOME-TAX ACT, 1961

CIRCULAR NO. 15/2021, DATED: 03-08-2021

EXTENSION OF TIME LINES FOR ELECTRONIC FILING OF VARIOUS FORMS UNDER THE INCOME-TAX ACT, 1961

Press Notes

PRESS RELEASE, DATED: 18-09-2021

Income Tax Department conducts searches in Mumbai and other regions

PIB PRESS RELEASE, DATED: 17-09-2021

CENTRAL GOVERNMENT RELAXES PROVISIONS OF TDS U/S 194A OF THE INCOME-TAX ACT, 1961 IN VIEW OF SECTION OF 10(26) OF THE ACT

PIB PRESS RELEASE, DATED: 17-09-2021

GOVERNMENT EXTENDS CERTAIN TIMELINES TO EASE COMPLIANCES

PRESS RELEASE, DATED: 15-09-2021

Meeting of BRICS Heads of Tax Authorities and Experts on Tax Matters held virtually under Chairship of India

Press Orders

ORDER, Dated: 06-09-2021

Procedure for handling of assessment by Jurisdictional Assessing Officers in respect of assessments/penalties transferred out of Faceless Assessment u/s 144B(8) of the...

ORDER, DATED: 06-09-2021

Order under sub-section (2) of Section 144B of the Income-tax Act, 1961 (the Act) for specifying the scope/cases to be done under the Act - regarding

ORDER, DATED: 06-09-2021

Order under section 119 of the Income-tax Act, 1961 (the Act) providing exclusions to section 144B of the Act.

ORDER, DATED: 05-07-2021

Processing of returns with refund claims under section 143(1) of the Income-tax Act, 1961 beyond the prescribed time limits in non-scrutiny cases-regd.