Monday, November 1, 2021

Appeals decided by CIT(A) after his compulsory retirement suffered from jurisdictional defect not curable: ITAT

INCOME TAX : Where Commissioner (Appeals), Noida had decided Income-tax Appeals pertaining to Ghaziabad Jurisdiction over which he had no jurisdiction, after his compulsory retirement, when he was functus officio, impugned orders suffered from jurisdictional defect which was not curable, hence would not be sustainable

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

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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...