Saturday, October 16, 2021

HC quashes assessment order passed in violation of Sec. 144B; cost to be recover from AO if such order continues

INCOME TAX : Where revenue passed assessment order which was an exact reproduction of draft assessment order without considering replies filed by petitioner and petitioner's request for personal hearing, impugned order being non-est was to be set aside as same was not made in accordance with procedure laid down under section 144B(9)

from www.taxmann.com Latest Case Laws https://ift.tt/3lLPWM7

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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...