Thursday, March 18, 2021

Not striking off irrelevant matter in notice would vitiate penalty proceedings: High Court

INCOME TAX : Where assessment order clearly records satisfaction for imposing penalty on one or other, or both grounds mentioned in section 271(l)(c), a mere defect in notice, not striking off irrelevant matter would vitiate penalty proceedings

from www.taxmann.com Latest Case Laws https://ift.tt/30RceRh
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AO can’t disallow cost of improvement merely relying on enquiries made with assessee’s neighbour: ITAT

INCOME TAX : Where assessee had purchased a flat and incurred expenditure of Rs. 23 lakhs for purpose of renovating house and Assessing Offi...