https://www.taxtmi.com/caselaws?id=773113 The HC allowed appeals against a single judge's order regarding ITSC proceedings. The court held that where appellants disclosed receipts and offered part as income while claiming remaining as expenses, the ITSC should not have rejected applications at the hearing stage under Section 245D(2C). Instead, the Commission should have proceeded to Section 245D(4) stage, called for evidence to justify claimed deductible expenses, and made findings on tax payable on unaccounted income. The court quashed the impugned order, ruling that deeper factual probe was required before final adjudication. en-us Thu, 05 Jun 2025 00:00:00 +0530 Wed, 18 Jun 2025 09:04:15 +0530 TaxTMI RSS Generator https://www.taxtmi.com/caselaws?id=773113 The HC allowed appeals against a single judge's order regarding ITSC proceedings. The court held that where appellants disclosed receipts and offered part as income while claiming remaining as expenses, the ITSC should not have rejected applications at the hearing stage under Section 245D(2C). Instead, the Commission should have proceeded to Section 245D(4) stage, called for evidence to justify claimed deductible expenses, and made findings on tax payable on unaccounted income. The court quashed the impugned order, ruling that deeper factual probe was required before final adjudication. Case-Laws Income Tax Thu, 05 Jun 2025 00:00:00 +0530 https://www.taxtmi.com/caselaws?id=773113