Ketan Ribbons (P) Ltd. vs National Faceless Assessment Centre Delhi
Validity of assessment proceedings-Sections 156, 271 AAC(1), 274 of the Income Tax Act, 1961. Opportunity of hearing-Petitioner challenged order of assessment and notice issued under section assessment order dated 23rd May 2021 and also notice of demand issued under [LexDoc Id : 596368]
Prowiz Mansystems (P) Ltd. vs DCIT
Sustainability of addition-Section 36(1)(va) of Income Tax Act, 1961. Contribution to ESI/Provident Fund-Assessee challenged additions made under section 36(1)(va) of Act. These payments by way of employees' contribution to ESI/Provident Fund were deposit [LexDoc Id : 594887]
ITAT (Delhi)
2022
Chaitanya Bansibhai Nagori vs Pr. CIT
Revision of assessment-Section 263 of the Income-Tax Act, 1961. Power of Commissioner-Assessee is doctor (Gynecologist) by profession and has been running hospital in Ahmedabad. Assessee had purchased immovable property. There has been [LexDoc Id : 594891]
ITAT (Ahmedabad)
2022
Vapi Infrastructure and Industrial Township LLP vs ITO Word D146
Validity of reopening of assessment-Sections 148 of the Income Tax Act, 1961. Unexplained transaction-Petitioner is limited liability partnership firm engaged in business of real estate and real estate development. Assessee challenged reopening of asse [LexDoc Id : 596372]
