Cases

JASWANT SINGH JUNEJA VS INCOME TAX OFFICER
HIGH COURT OF DELHI, Sep 12, 2024

1. The present writ petition has been filed for quashing/setting aside of the order under Section 148-A(d) and notice under Section 148 of the Income Tax Act, 1961 [“Act”], both dated 20.07.2022 (‘impugned order’ and...

Legislation Referred To : Section 147, 148-A(d)

DEPUTY COMMISSIONER OF INCOME TAX VS MOHD. SHAHNAWAZ
DELHI TRIBUNAL, Sep 11, 2024

PER BENCH: 1. The captioned six appeals filed by the Revenue for the Assessment Year 2008-09 to 2012-13 aggrieved by the orders of the CIT(A) dated 12/09/2019, wherein the Ld. CIT(A) deleted the penalty imposed u/s 271D read with Section 269SS and...

Legislation Referred To : Section 269T, 271D, 246A, 263, 275(1)(c)

NOREN TEA & EXPORTS LTD. VS DEPUTY COMMISSIONER OF INCOME TAX
KOLKATA TRIBUNAL, Sep 11, 2024

1. This is an appeal preferred by the assessee against the order of the Addl/JCIT(A)-Thane (hereinafter referred to as the “Ld. Addl./Jt. CIT(A)”] dated 21.02.2024 for the AY 2014-15. 2. The grounds of appeal raised by the assessee are...

Legislation Referred To : Section 36(1)(va), 43B, 2(24)(x), 37(1), 147

SATISH CHAND JAIN VS ASSISTANT COMMISSIONER OF INCOME TAX & ANR.
HIGH COURT OF DELHI, Sep 11, 2024

1. This writ petition has been preferred seeking the following reliefs:- “a) This Hon’ble Court be pleased to allow the present Writ Petition and pass a writ of certiorari setting aside the initiation of reassessment proceeding vide...

Legislation Referred To : Section 143(3), 147, 148, 144B
Notifications

NOTIFICATION NO. 101/2024, DATED: 30-08-2024

Advanced Manufacturing Technology Development Centre (PAN: AAEAA9272B), Chennai’ as ‘Other Institution’

NOTIFICATION NO. 100/2024, DATED: 12-08-2024

‘Unique Identification Authority of India’

NOTIFICATION NO. 99/2024, DATED: 12-08-2024

West Bengal Transport Workers’ Social Security Scheme’

NOTIFICATION NO. 98/2024, DATED: 07-08-2024

Karnataka State Natural Disaster Monitoring Centre

Circulars

CIRCULAR NO. 08/2024, DATED: 05-08-2024

Non-applicability of higher rate of TDSITCS as per provisions of section 206AA/206CC of the Income-tax Act, 1961, in the event of death of deductee/collectee before linkage...

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...

Press Notes

PRESS RELEASE, DATED: 12-09-2024

CBDT to participate in Special Campaign 4.0

PRESS RELEASE, DATED: 30-08-2024

CBDT rolls out e-DRS Scheme, 2022

PRESS RELEASE, DATED: 21-08-2024

Hon’ble Union Finance Minister Smt Nirmala Sitharaman presides over the 165th Income Tax Day celebrations at Delhi

PRESS RELEASE, DATED: 20-08-2024

CBDT issues clarification in respect of Income-tax clearance certificate (ITCC)

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.-