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Vocational Skill Training Constitutes “Education” — Delhi High Court Upholds ITAT Order Quashing Section 263 Revision in CIT (Exemptions) vs NIIT Foundation (2024)
Facts of the CaseThe respondent-assessee, NIIT Foundation, is a society
registered under the Societies Registration Act, 1860, holding registration
under Section 12A and approval under Section 80G of the Income Tax Act...
Reassessment Notice Issued to a Deceased Assessee Is Void Ab Initio; Jurisdiction Cannot Be Assumed Without Notice to Legal Heirs – Chanchal Singh (Legal Heir of Rajeshwari Singh) vs ITO (Delhi High Court)
Facts of the CaseThe petitioner, Chanchal Singh, is the legal heir of Late
Rajeshwari Singh, who passed away on 24 May 2021. The fact of death
was duly intimated to the Income Tax Department on 27 July 2021.Despite suc...
Reassessment Cannot Travel Beyond Reasons Recorded Under Section 148A(b); Change of Stand Without Fresh Material Is Invalid – ATS Infrastructure Ltd. vs ACIT (Delhi High Court)
Facts of the CaseThe petitioner, ATS Infrastructure Limited, challenged
reassessment proceedings initiated under Section 148 of the Income-tax
Act, 1961 for Assessment Years 2014-15, 2015-16 and 2016-17. The
reassessm...
Reassessment Reopened by Corrigendum Without Fresh Tangible Material Is Unsustainable; Change of Opinion Impermissible – Aarti Fabricott Private Limited vs Income Tax Officer (Delhi High Court)
Facts of the CaseThe petitioner, Aarti Fabricott Private Limited, is a
company registered with the Registrar of Companies and a regular income-tax
assessee. For Assessment Year 2017–18, it filed its return of income ...
ACIT, Central Circle, Varanasi vs. Shri Vinod Kumar Jalan, Gorakhpur — ITAT Dismisses Revenue Appeal on Low Tax Effect under Section 268A in View of CBDT Circular
Facts of the CaseThe Assistant Commissioner of Income Tax, Central
Circle, Varanasi, filed an appeal before the Income Tax Appellate Tribunal
against the order passed in favour of the assessee, Shri Vinod Kumar Jalan,
...
DCIT, Range-I, Gorakhpur vs. Sri Manish Kumar Baranwal, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)
Facts of the CaseThe Revenue, through the Deputy Commissioner of Income Tax,
Range-I, Gorakhpur, filed an appeal before the Income Tax Appellate Tribunal,
Varanasi Bench against the order passed in favour of the assess...
Dy. CIT, Range-1, Gorakhpur vs. M/s Buddha Hospital Pvt. Ltd., Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)
Facts of the CaseThe Revenue, through the Deputy Commissioner of Income Tax,
Range-1, Gorakhpur, filed an appeal before the Income Tax Appellate Tribunal,
Varanasi Bench against the order passed in favour of the assess...
Dy. CIT, Range-II, Gorakhpur vs. Shri Manoj Kumar Agarwal, Kushinagar — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)
Facts of the CaseThe Revenue, through the Deputy Commissioner of Income Tax,
Range-II, Gorakhpur, filed an appeal before the Income Tax Appellate Tribunal,
Varanasi Bench against the order passed in favour of the asses...
ITO, Sonebhadra vs. M/s Suman Engineering Works, Sonebhadra — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)
Facts of the CaseThe Revenue, through the Income Tax Officer, Sonebhadra,
filed an appeal before the Income Tax Appellate Tribunal, Varanasi Bench
challenging the order passed in favour of the assessee, M/s Suman Engin...
ITO, Ward-(2), Gorakhpur vs. Tej Pratap Singh, Gorakhpur — ITAT Varanasi Dismisses Revenue Appeal on Low Tax Effect under Section 268A (CBDT Monetary Limit Circular)
Facts of the CaseThe Revenue, through the Income Tax Officer, Ward-(2),
Gorakhpur, filed an appeal before the Income Tax Appellate Tribunal, Varanasi
Bench against the order passed in favour of the assessee, Tej Pratap...