Duplicate PAN cancellation timeframe requires prior administrative representation before judicial intervention, ensuring a time-bound decision on the ...
Natural justice and pre-CIRP labour awards protect termination compensation, permitting withdrawal of court deposits despite later insolvency resoluti...
Arbitration of SEZ sub-lease monetary claims preserves rent, maintenance, termination, improvements and damages disputes while unused premises are vac...
Scientific research approval grants a research association tax recognition, subject to annual donor reporting, certification, and regulatory complianc...
ITAT finds the impugned CIT(A) order to be cryptic and nonspeaking, lacking independent findings and adequate application of mind to the assessee's submissions and bank records; it also records the AO's failure, without satisfactory explanation, to file the remand report despite two opportunities. Noting absence of evidence for the revenue's asserted reasons for non-compliance, and that the AO proceeded to assess under section 144 without full compliance by the assessee, ITAT sets aside the CIT(A) order and remands the matter to the AO for fresh adjudication. AO is directed to examine the additional evidence produced by the assessee, obtain any necessary bank records, and decide the matter on merits.
ITAT finds the impugned CIT(A) order to be cryptic and nonspeaking, lacking independent findings and adequate application of mind to the assessee's submissions and bank records; it also records the AO's failure, without satisfactory explanation, to file the remand report despite two opportunities. Noting absence of evidence for the revenue's asserted reasons for non-compliance, and that the AO proceeded to assess under section 144 without full compliance by the assessee, ITAT sets aside the CIT(A) order and remands the matter to the AO for fresh adjudication. AO is directed to examine the additional evidence produced by the assessee, obtain any necessary bank records, and decide the matter on merits.
Note: It is a system-generated summary and is for quick reference only.
TaxTMI 
TaxTMI 
of 4888 
